LITECON INDUSTRIES PVT. LTD.,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT
In the result, appeal of the assessee is allowed
ITA 220/SRT/2023[2018-19]Status: DisposedITAT Surat11 Dec 2023AY 2018-19
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.220/Srt/2023 ("नधा"रण वष" / Assessment Year: (2018-19) (Physical Court Hearing) Litecon Industries Pvt. Ltd. Principal Commissioner Of Income Tax-1, Surat, 1, 123, 1St Floor, Aaykar Block No.255, Navi Pardi, B/H Vs. Kamrej Sugar, Joy N Joy Road, Bhavan, Majura Gate, Surat-395002 Kamrej, Surat-394150 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcl 8007 A अपीलाथ"/ Appellant ""थ" / Respondent
Section 142(1)Section 143(3)Section 194(7)Section 263Section 40
TDS on expenditure to the tune of Rs.2,35,66,362/- made on account of contract payments in the following cases, which is in contravention to the provisions of Section 40(a)(ia) of the Act and section 194C of the Act. So, 30