DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR
In the result, appeals of the Revenue are dismissed
ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)
TDS on RMC sales and higher charges which are not part
of contract receipts. In para 4.2.3 to para 4.2.7 the finding regarding difference in
26AS and contract receipts are mentioned party-wise in detail. Considering the
detailed submissions and explanations made by the assessee at the appellate
M/s. Wagad Construction Co. &
M/s. Wagad Infra Project Pvt. Ltd., Udaipur.
proceedings