AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
245/- made by the assessing officer under the head " Administrative Cost". The entire expenses are supported by books of accounts. The same has arbitrarily been rejected by the authorities below. The addition is wholly illegal which may kindly be directed to be deleted.
21. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition
