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1 result for “TDS”+ Section 32(1)(iia)clear

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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