RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR
In the result, appeal filed by the assessee is allowed
ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: NoneFor Respondent: Shri Vijay Agrawal
Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40
260. The intimation was received by the assessee vide mail on 20/01/2021. The assessee had made payment of `
2,06,50,000, to the contractor for building construction and has not claimed payment made to contractor as revenue expenditure in its Profit and Loss
Account. The Assessing Officer made addition of ` 61,95,000, under section
