TDS Scrutiny Only: ITAT Remands 36(1)(va), 43B & 40(a) Disallowances

Neelanchal High Rise LLP Vs ACIT (ITAT Bangalore) Only TDS Issue Scrutinised— CPC Adjustments on 36(1)(va), 43B & 40(a)sustained Without Enquiry- Remanded for Proper Verification Assessee LLP filed return on 30.05.2021. CPC made adjustments u/s 143(1) amounting to Rs.32,15,117/-. Case was later selected for scrutiny under CASS to examine business receipts subject to TDS. Notices u/s 143(2) & 142(1) were issued on 29.06.2021 & 27.10.2021. Assessee responded on 01.12.2021 with documents. AO accepted the CPC-determined income & completed assessment u/s 143(3) on 02.09.2022 but r...