M/S CREATIONS BY SHANAGAR,MUMBAI vs. DCIT, CIRCLE 22(1), MUMBAI
In the result, appeal of Revenue for Assessment Year 2010-
ITA 3564/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2024AY 2017-18
Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)
Section 10Section 143(3)Section 37(1)
copy of income tax return and computation of income alongwith annexures. Thus, this income has already been offered to tax in terms of Section 2(24)(xi) and therfore disallowin the premium amounts to double addition.
7. Regarding allegation of the ld. AO, he submitted that once the endorsement