M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA
In the result, the appeal filed by the assessee is dismissed
ITA 156/PAT/2019[2014-15]Status: DisposedITAT Patna08 Jan 2025AY 2014-15
Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)
Section 143(3)Section 263Section 43B
u/s 43B in last year, now allowed on payment basis
Employee's contribution of PF & ESI
Service Tax paid 9,538,668/-
Retention money 2013-14 13,854,942/-
However, it is further seen that as per A.Y. 2013-14 the corresponding disallowance made was of Rs. 23,419,610/-. The A.O. obviously has not looked into this disallowance also
