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-deter

Please become a Premium member. If you are already a Premium member, login here to access the full content.