AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

10) Because The CIT (Appeal) has erred in law and on facts in confirming the addition Rs 2,59,527/- in respect of expenditure alleged as wrongly claimed by the appellant. The refund of Sursadan Security claimed as expenditure does not affect the "receipt or expenditure account" as the same was included in the receipts at the time of booking

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed