M/S SHIVHARE ROADLINES,GWALIOR vs. JT. C.I.T., RANGE-2, GWALIOR
In the result, the appeal is partly allowed
ITA 313/AGR/2014[2010-11]Status: DisposedITAT Agra31 May 2019AY 2010-11
Bench: Shri C.M. Garg & Dr. Mitha Lal Meena
Section 139(1)Section 37(1)Section 43B
section 139(1) of the Act and
2
I.T.A No.313/Agra/2014
ASSESSMENT YEAR: 2010-11
the AO has further added an amount of Rs.7,05,147/- being the amount debited by the assessee on account of insurance keymen persons in the profit and loss account by observing that it is not being used for business purpose and disallowed