JMC-MSKE(JV),,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD
In the result, appeal of the assessee is allowed
ITA 593/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2013-14
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 593/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Jmc – Mske (Jv), Vs. Ito, 2Nd Floor, “Msk”, Ward – 5(2)(3), Passport Officer To Panjra Pol Ahmedabad. Road, Ambawadi, Ahmedabad – 380 015. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Written Submission Revenue By : Ms. Apoorva Bhardwaj, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 10.08.2018 घोषणा क" तार"ख /Date Of Pronouncement : 08.10.2018 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Appellate Order Of The Learned Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [“Cit(A)” In Short] Relevant To Assessment Year 2013-14. 2. Assessee Has Raised The Following Grounds Of Appeal:- “1. The Ld Cit(A)-5, Ahmedabad Erred In Confirming The Action Of Assessing Officer In Disallowing Bank Guarantee Expenses Of Rs.3,94,626/- U/S 37(1) Of The Act By Treating The Same As Capita In Nature.” 3. The Only Issue Raised By The Assessee Is That Ld Cit(A) Erred In Confirming The Disallowance Of Rs. 3,94,626/- U/S 37(1) Of The Act By Treating The Bank Guarantee Commission Expenses As Capital In Nature.
For Appellant: Written SubmissionFor Respondent: Ms. Apoorva Bhardwaj, Sr. D.R
Section 37(1)
…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘,Lk अहमदाबाद "यायपीठ lh-’ अहमदाबाद। अहमदाबाद। अहमदाबाद। अहमदाबाद। ,Lk-,e ,e-lh ,Lk ,Lk ,e ,e lhlh IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 593/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 JMC – MSKE (JV), Vs. ITO, 2nd Floor, “MSK”, Ward – 5(2)(3), Passport Officer to Panjra Pol Ahmedabad. Road, Ambawadi, Ahmedabad – 380 015. अपीलाथ"/ (Appellant) "" यथ"/ (Respond…
