M/S. INFANTS TRAVELS PRIVATE LIMITED,BANGALORE vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

Income Tax Appellate Tribunal, “C’’BENCH: BANGALORE

Before: SHRI N.V. VASUDEVANAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER

For Appellant: Shri Ravishankar S.V., A.R

For Respondent: Shri R. Premi, D.R

Hearing: 09.03.2020Pronounced: 11.03.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

All these three appeals have been filed by the assessee challenging the orders passed by Ld. CIT(A)-3, Bengaluru confirming the additions made by the assessing officer u/s 40(a)(ia) of the Income-tax Act,1961 ['the Act' for short] in assessment years 2010-11, 2012-13 & 2013-14.

We heard the parties and perused the record. This is second round of proceedings. The assessee had paid

M/S. INFANTS TRAVELS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE