PCIT v. Keti Construction Ltd [2024] 162 taxmann.com 278 / (2025) 475 ITR 182 (MP) (HC)

S.37(1): Business expenditure-Construction business-Order of Tribunal deleting the disallowance was affirmed.[S. 260A]

Dismissing the appeal of the revenue the court held that  the Tribunal was justified in deleting the disallowance made by the AO. (AY.  2013-14)

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