CMR TRANSPORT CONTRACTORS COMPANY PRIVATE LTD,VIJYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA
In the result, appeal of the assessee is dismissed,
ITA 69/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.69/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Cmr Transport Contractors Company Vs. Dy.Commissioner Of Private Limited Income Tax D.No.54-18/3-4, Sivapuram Colony Circle-2(1) Near Iti Gate Vijayawada Vijayawada [Pan : Aaccc6075E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri Vamsi Rajesh, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(3)Section 40A(2)Section 44A
depreciation nd the finance costs pertaining to the vehicles hired books of the company…….”. By the assessee specifically by filing evidences which was quoted as follow in his order at page. 7&8 as follows:”…… While in assessment proceeding the Ld. AO has not expressed any doubt about the maintenance expenses of the DRD vehicles being debit in the books
