10 results for “condonation of delay”+ Set Off of Lossesclear
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In the result, the appeal is allowed for statistical purposes
Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2012-13
Loss Account for the impugned year recorded in the books of account maintained by the appellant. 4. That under the facts and circumstances of the case the learned Authorities below have erred both on facts and in law in making addition under section 69A of the I.T. Act, 1961 on mere presumption, surmises and conjectures without rejecting the explanation