SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER
C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020
Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI
Section 40
TDS, which in total amounted to Rs. 57,11,625/-; and added the same back to
the total income of the assessee-appellant. The AO also disallowed a lump
sum of Rs. 20,000/- from various expenses debited to the Profit and Loss
Account and finalised the assessment, accordingly, as under:-
“Therefore, considering the provisions of Section 194C,
Section
