SHRI SUDHANSHU RASTOGI,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW
In the result, the assessee’s appeal is allowed
ITA 320/LKW/2020[2013-14]Status: DisposedITAT Lucknow01 Dec 2022AY 2013-14
Bench: Shri. Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Sudhanshu Rastogi V. The Acit 217, Eldeco Green Range 1 Gomti Nagar Lucknow Lucknow Tan/Pan:Acfpr9504B (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri S. H. Usmani, Cit (Dr) Date Of Hearing: 29 11 2022 Date Of Pronouncement: 01 12 2022 O R D E R
For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri S. H. Usmani, CIT (DR)
Section 143(3)Section 194CSection 40Section 44A
22,27,376/-.
The ld. Counsel for the assessee stated that the assessee has deducted TDS on this, which is shown as payable but paid as per the provisions of the Act within the next month, amounting to Rs.2,51,137/-. We noted that these are not at all expenses. These are purchases, rather trade items not liable for disallowance
