2013 (3) TMI 697

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In this appeal for the Assessment year 200304, the Appellant-Assessee has raised following Questions of law for our consideration:( a) Whether on the facts and circumstances of case and in law, the Tribunal erred in disallowing provisions for costs on completed contracts and provisions for loss on incomplete contract Provision for costs on completed contracts Rs.1,96,13,336/ Prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d were ascertained, crystallized and determined liabilities and were therefore allowable? (d) Whether on the facts and circumstances of the case and in law, the Tribunal erred in confirming the withdrawal of credit for tax deducted at source by wrongly interpreting the provisions of section 199 of the Income Tax Act and by not following the order of the Tribunal in the appellant's own....