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2023 (3) TMI 856 - ITAT DELHIDifference in contract receipts as compared with Form 26AS - HELD THAT:- As assessee submitted that his plea on this account is very limited that reconciliation should be done with the entries of 26AS & assessee’s books and the assessee should be permitted to explain the same before the AO. We agree with the above proposition and accordingly direct the AO to examine the issue of difference between Form 26AS and the books of accounts after giving assessee appropriate opportunity of being heard. Disallowance out of sub-contractor charges expense - HELD THAT:- As disallowances have been done on ad hoc basis without specifying particular mistake. Such approach cannot be supported by noting that there is slight fall in the GP ratio as done by the ld. CIT (A). Accordingly, we set aside the orders of the authorities below and decide the issue in favour of the assessee.
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