DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA
In the results, appeals filed by the revenue in ITA Nos
ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21
Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble
Section 133Section 142(1)Section 148Section 148A
TDS and thus genuineness and allowability of the payment was not proved. The Ld. CIT(A) has not appreciated the fact that the said amount was not admitted by Dr B
Chandra Sekhar in his returns.
4. Under the facts and circumstances, the Ld. CIT(A) has erred in allowing relief of Rs 38,93,154/-, without appreciating the fact