DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI
In the result, both the appeals of the revenue are dismissed
ITA 274/AGR/2024[2018-19]Status: DisposedITAT Agra03 Feb 2025AY 2018-19
Bench: Shri M. Balaganesh(Through Virtual Hearing)
For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 133(6)Section 143(3)
depreciation amount of Rs. 11,775/-
2
08.11.2017 Bonus
Cash payment
1,31,750
Paid to various contractors for payment of bonus to their labour.
Only payment to four contractors exceeded Rs. 10,000/-. However, payment to each labour did not exceed Rs. 10,000/-.
3
15.07.2017 Labour
Cash payment
11,000
Paid to School for fee five children