Sai Builders v. Income-tax Officer Ward-2(1), Gwalior
[Citation -2014-LL-0930-98]
| Citation | 2014-LL-0930-98 |
|---|---|
| Appellant Name | Sai Builders |
| Respondent Name | Income-tax Officer Ward-2(1), Gwalior |
| Court | HIGH COURT OF MADHYA PRADESH AT GWALIOR |
| Relevant Act | Income-tax |
| Date of Order | 30/09/2014 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | tax liability • tds |
| Bot Summary: | This appeal has been filed against the order dated 27.6.2014 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra in Case No. 72/Agra/2014. The assessing authority disallowed the deductions of Rs.5,45,000/- for the reasons assigned by the authority in the assessment order dated 24.12.2010 while disallowing the deducting for computing tax liability, the authority has recorded the following finding : 5- From the facts of the case, it is clear that the appellant made the payment to the sub-contractor to the tune of Rs.50,000/- and did not deduct TDS at sources. The appellant agreed for payment of amount of Rs. 5,45,000/- as income tax for the purpose of assessment after deductions. The appellant authority has considered all the facts in details and there is no question arise for determination in this appeal. |