SH. PRADEEP SAWHNEY,DELHI vs. ITO, NEW DELHI
In the result, the appeal of the assessee is dismissed
ITA 393/DEL/2016[2008-09]Status: DisposedITAT Delhi12 May 2023AY 2008-09
Bench: Sh. C. M. Gargdr. B. R. R. Kumar
For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. Kanv Bali, Sr. DR
Section 131Section 133(6)
facts of the case, we have examined provisions of the Act and the judicial pronouncements on this issue.
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Pradeep Sawhney
14. Section 41(1)(1) reads as under:
“Section 41(1) (1) Where an allowance or deduction has been made in the assessment
