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Income Tax Appellate Tribunal, DELHI BENCH: ‘H’ NEW DELHI
Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI K.N. CHARY
ORDER PER K. NARSIMHA CHARY, J.M.
Assessee preferred this appeal challenging the order dated 18.12.2014 passed by the Ld. Commissioner of Income Tax (Appeals)-Dehradun (for short called as the “Ld. CIT(A)”), while sustaining the additions made by the AO while denying the deductions u/s 801A of the Income Tax Act, 1961 (for short called as the “Act”), ie., in respect of the interest from employees/other interest income, machine hire charges, rent receipts and sundry receipts.
At the outset, Ld. AR has fairly brought to our notice that in assessee’s own case in respect of assessment years 2008-09 & 2009-10 a coordinate bench of this Tribunal dealt with the similar