M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI
In the result, the appeal filed by the assessee is partly allowed
ITA 37/PAN/2023[2016-17]Status: DisposedITAT Panaji27 Feb 2026AY 2016-17
Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.37/Pan/2023 (A.Y.2016-17) R.S.Shetye & Bros, Vs Acit 1(1), Flat.No.14, 1 St Floor, Aaykar Bhavan, . Trionara Apartments, Edc, Patto, New Muncipal Market, Panjim Panaji- Goa-403001. Goa-403001. Pan .No.Aabfr9785N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)
Section 3
TDS was deducted on the contractor payments and is not disputed by the revenue. Hence considering the facts, submissions and judicial decisions relied, we set aside the order of the CIT(A) on this disputed issue and direct the assessing officer to delete the disallowance of community development and village welfare
7
ITA. No.37/PAN/2023
R.S.Shetye and Bros.
expenses and this
