COMMISSIONER OF INCOME TAX vs. SHRI BABA MOHAN RAM KALI KHOLI WALE
Appeal stands dismissed
ITA/13/2025HC Rajasthan28 Mar 2026
Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA
Section 12ASection 194CSection 201Section 201(1)Section 263
TDS deducted
Non deduction
Mela mandir Security
Expenses (u/s194C)
(Apka
Electric
&
Decoration centre TSS
security expenses
46,000/-
8,28,771/-
460/-
8287/-
Nil
8,747/-
Mela Tent Decoration
expenses (194C)
(Apka
Electric
&
Decoration centre)
4,17,885/-
4178/-
Nil
4,178/-
Mela
Mandir
Roshni
expenses (194C)
Apka
Electric
&
Decoration centre)
4,92,940/-
4,929/-
Nil
4,929/-
Mela