MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

Depreciation Expenses, Dress Expenses, Employee\nProvident Fund, Employee State insurance, Rebate & Discount, Rent\nExpenses, Staff Salaries Expenses.\n7. BECAUSE, the Ld. \"CIT(A)' before dismissing the appeal on the\nground that appellant failed to furnish any documentary evidence with\nregard to the expenses claimed by him, ought to have provided\nopportunity of hearing to the appellant to put forth

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal preferred by the assessee is partly

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

depreciation disallowance on fixed assets. The perusal of the impugned assessment order would reveal that the ld. Assessing Officer while considering the net profit rate of the assessee has given a comparative analysis of the turnover and profits of the appellant for the three assessment years as under: A.Y. Sales (Rs.) GP (Rs) G.P. Rate NP(Rs.) N.P. Rate