RAJ KUMAR KANDOI,JAIPUR vs. ACIT CENTRAL CIRCLE 3, JAIPUR, JAIPUR
In the result, the appeal of the assessee stands allowed with no orders as to costs
ITA 575/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Jul 2024AY 2017-18
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 57
from the other expenses such as audit fee, car maintenance, etc. After perusing the account books and following the provisions contained in section 56(2)(i)(b) and section 2(24) (ix) of the Act, the Tribunal allowed Rs. 15,000/- on estimate as a deduction