TBR INFRA PVT LTD,ALAMPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY
In the result, appeal of the assessee is allowed
ITA 260/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam30 Oct 2025AY 2018-19
Section 143(2)Section 143(3)Section 194HSection 40
section 194H of the Act and thereby invoked provisions of\nsection 40(a)(ia) of the Act while disallowing 30% of the gross