ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD
In the result, the appeal of the revenue is dismissed
ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18
Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K
Section 142(1)Section 143(2)Section 143(3)Section 40
197/-
and for material purchased for road construction Rs.2,11,38,78,317/-.
3.6
The assessee also failed to substantiate labour charges/wages
(Rs.6,85,26,505), salaries, bonus and other allowances (Rs.16,83,84,454)
with wage/labour/attendance register etc. The assessee also failed to
justify the site wise expenditure on these heads. Further to mention that
there is hike