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Section 1478 Section 250(6)2 Section 7472 Section 143(3)2 Section 145(3)2 Section 1442 Section 402 Deduction2 Disallowance2 Addition to Income

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10

Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

66,98,970/-. The learned CITA has not decided this ground in proper perspective. 2.2 For that the assessee has received a sum of Rs. 9,43,735/- as hire charges. In order to earn the hire charges, assessee has to provide maintenance to JCB Machine, including salary to driver, salary to helper, fuel charges, repairs and maintenance, depreciation