2026 (3) TMI 313

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....DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Assessee against the order dated 10.06.2025 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ("the CIT(A) in short), under Section 250 of the Income-tax Act, 1961 ("the Act"), relating to the Assessment Year 2018-19. 2. The assessee is a partnership fir....

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....ed during the relevant previous year, merely because the payment was made in the subsequent year, no disallowance is warranted. The details of the expenses incurred are reproduced as under:   Bills (With TDS) Bills (Net of TDS) Payments Closing Balance Jaykumar A Patel         FY 2017-18 19,55,324.00 19,35,770.76   19,35,77....

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....p; 3,42,000.00 26,24,024.75 FY 2021-22     - 26,24,024.75 FY 2022-23     14,68,000.00 11,56,024.75 FY 2023-24     8,37,000.00 3,19,024.75 FY 2024-25     3,19,022.00 2.75           Milan R Parmar         FY 2017-18 ....