8 results for “TDS”+ Section 145(3)clear
Sorted by relevance
Key Topics
In the result, the appeal of the assessee is allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
145(3), however, assessment has been framed u/s 143(3) instead of Section 144, which also makes the assessment erroneous. It may be noted that in case of Amhara Constructions Pvt. Ltd.. Patna which is also engaged in the business of government contracts involving construction and maintenance of roads, culverts, footpaths etc. has declared profits of 10% or more