Lall Construction Company vs. Special Range-12
Parties Involved
Facts Summary
The assessee filed return of income on 28.10.2017 and subsequently revised the return on 22.01.2019 declaring income of Rs.1,97,52,630/-. During the course of assessment proceedings, assessee was asked to furnish the reconciliation of TDS in Form 26AS and that claimed in ITR. In reply, assessee claimed TDS deducted on mobilization/secured advances of Rs.24,39,087/- on completion of proceedings. The Ld. AO disallowed TDS credit of Rs.24,39,087/- vide order dated 26.12.2019. Against order dated 26.12.2019 of Ld. AO, the assessee filed appeal before the Ld. CIT(A) which was dismissed vide order dated 18.07.2024. Being aggrieved, the appellant assessee filed appeal with several grounds of appeal.…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of TDS credit of Rs.24,39,087/-
- 2. Disallowance of Rs.3,43,150/- on account of late deposit of employees' contribution towards ESI & PF
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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