M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS by invoking the provisions of section 40a(ia) of the Act. 5 Jawahar B. Purohit, M/s M.R. Construction 4. At the outset, the learned Counsel for the assessee stated that none of the disallowance is based on seized material. The learned Counsel for the assessee stated that these items are disallowed on the basis of the entries found recorded

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI