https://www.taxtmi.com/caselaws?id=347189 The appeal was partly allowed with certain issues remitted back to the AO for further verification, while other grounds were dismissed or upheld as per the findings of the Tribunal. The disallowance under Section 40(a)(ia) of the IT Act was upheld due to non-deduction of TDS on earthwork expenses. Additionally, additions related to sales tax payment, staff salaries, labor charges, creditors for expenses, and cash payments exceeding the limit were confirmed. The alternative ground for income estimation was dismissed, affirming the AO's assessment based on audited books of accounts. en-us Fri, 30 Jun 2017 00:00:00 +0530 Wed, 30 Aug 2017 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347189 The appeal was partly allowed with certain issues remitted back to the AO for further verification, while other grounds were dismissed or upheld as per the findings of the Tribunal. The disallowance under Section 40(a)(ia) of the IT Act was upheld due to non-deduction of TDS on earthwork expenses. Additionally, additions related to sales tax payment, staff salaries, labor charges, creditors for expenses, and cash payments exceeding the limit were confirmed. The alternative ground for income estimation was dismissed, affirming the AO's assessment based on audited books of accounts. Case-Laws Income Tax Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347189