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Section 40A(3)7 Section 143(2)3 Section 682 Section 43B2 Addition to Income2

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

In the result, the appeal is allowed in the terms indicated above

ITA 929/RJT/2024[2017-18]Status: DisposedITAT Rajkot27 Oct 2025AY 2017-18

Section 115BSection 142(1)Section 143Section 143(2)Section 234ASection 274Section 43BSection 68

va) of the LT. Act, 1961.\n(3). That, the Ld. CIT(A) has wrongly confirmed the disallowance of interest on\ndelayed payment of TDS amounting to Rs. 57,298/-.\n(4). That, the Ld. CIT(A) has wrongly confirmed the addition amounting to Rs.\n25,35,850/- on account of difference in receipts as per books of accounts

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

THE INCOME TAX OFFICER, WARD-3(1), JAMNAGAR vs. M/S. PARAS BUILDCON P. LTD., JAMNAGAR