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1 result for “bogus purchases”+ Section 197clear

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Section 402

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