KAMBOJ TRADING COMPANY,GURUHARSAHAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, LUDHIANA
In the result, appeal of the Assessee is allowed for statistical purposes
ITA 622/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 May 2024AY 2018-19
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
For Appellant: None (Written Submission)For Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 127Section 133ASection 142(1)Section 143(1)Section 143(2)Section 250Section 253Section 272A(1)(d)
considered by AO and was not found to be acceptable as the remuneration had not been paid in accordance to the provisions of section 40(6)(ii) which is reproduced below:
“(ii) any payment of remuneration to any Partner who is working Partner or of interest to any Partner, which
