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
TDS on payment of ` 2,06,50,000, to contractor for building construction has not been deducted and hence 30% of sum paid is disallowable under section 40(a)(ia) though the assessee had disallowed ` 3,09,750, being 30% of depreciation claimed by it. The assessee being aggrieved filed appeal before the first appellate authority.
5. The learned
