COMMISSIONER OF INCOME TAX-III, vs. M/S. TELCO CONSTRUCTION

In the result, we do not find any merit in this

Bench: ALOK ARADHE,R. NATARAJ

TDS was not deducted on the provisions. However, the Department has not made any additions with regard to the provisions made during the years in which returns of income were selected for scrutiny assessment. Therefore, the first substantial question of law on the analogy of the principles laid down by the Supreme Court in the aforesaid decision is answered against