Table of Content
1. facts surrounding the appeal and explanation for tds claim. (Para 2 , 3)
2. arguments regarding discrepancies and claims based on sales returns and gross deductions. (Para 4 , 6 , 7 , 8)
3. court's observations on the applicability of the law. (Para 9)
4. court's reasoning for the decision on the allowance of tds credit. (Para 10)

आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Manjunatha, G. Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं / ITA No.568/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2023-24

Shri Gopikishan Pallod Hyderabad PAN:AANPP8665K	Vs.	Income Tax Officer Ward 7 (1) Hyderabad
(Appellant)		(Respondent)
िनधा१ौरती (cid:554)ारा/Assessee by: C.A. Parameshwar G. Chintakula
राज(cid:830) व (cid:554)ारा/Revenue by:: Shri Ashutosh Pradhan, Sr.AR
स ुनवाई की तारीख/Date of hearing: 23/06/2025
घोषणा की तारीख/Pronouncement: 25/06/2025

आदेश/ORDER Per Manjunatha, G. A.M This appeal filed by the assessee is directed against the order dated 19/12/2024 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2023-24.

2. There is a delay of 29 d

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