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2025 Supreme(Online)(ITAT) 4174

INCOME TAX APPELLATE TRIBUNAL (JAIPUR BENCH)
NARINDER KUMAR, JM, GAGAN GOYAL, AM
S P C Infrastructures Private Limited – Appellant
Versus
The ACIT, Circle-4, Jaipur – Respondent


Advocates:
For the Appellant: Shri Mukesh Khandelwal, C.A.
For the Respondent: Mrs. Anita R, JCIT, Sr.-DR

Table of Content
1. documentation challenges for business expenses. (Para 1 , 7)
2. insufficient evidence grounds for disallowance. (Para 3 , 6)
3. need for substantiation of claims. (Para 8)
4. appeal ruling parameters. (Para 9)

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ ITA No. 411/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18

cuke The ACIT, S P C Infrastructures Private Limited Circle-4, C-74, Amba Bari, V. Jaipur. Jaipur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAFCS8079K
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksjls@Assessee by : Shri Mukesh Khandelwal, C.A.

jktLo dh vksjls@Revenue by: Mrs. Anita R, JCIT, Sr.-DR lquokbZ dh rkjh[k@Date of Hearing : 28/07/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/07/2025 vkns'k@ORDER Per: NARINDER KUMAR, JUDICIAL MEMBER .

Appellant-assessee, engaged in the business of road construction and Toll collection, has challenged order dated 07.03.2025, passed by Learned Addl/JCIT(A), u/s 250 of the Income Tax

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