Shri Harshvardhan Johari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur
In the result, ground no. 2 of assessee’s appeal is dismissed
ITA 654/JPR/2017[2010-11]Status: DisposedITAT Jaipur12 Mar 2020AY 2010-11
For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri Varinder Mehta (CIT) a
Section 132Section 139Section 139(1)Section 143(1)Section 143(3)Section 153ASection 37Section 37(1)
…td. v. Jt. CIT [2015] 61 taxmann.com 298 (Kar), Kostub Investment Ltd. v CIT [2014] 45 taxmann.com 123 (Delhi), CIT v. Naidunia News & Networking P. Ltd. [2012] 23 taxmann.com 422(MP), Hindustan Hosiery Industries v. First ITO [1983] 5 ITD 349 (Bom Trib.) and 209 ITR 383 (Bom), and Kashiram Radhekrishan v. CIT [1985] 155 ITR 609 (Raj). 7 Shri Harshvardhan Johari vs. DCIT In view of the above, it was submitted that the expenses on education of the appellant is driven by commercial expediency and is wholly and solely for furtherance of the business of the assessee. Hence, these expenses may be allowed. 12. The l…
