SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR
In the result, the appeal is partly allowed
ITA 343/AGR/2013[2009-10]Status: DisposedITAT Agra11 Jul 2018AY 2009-10
Bench: Shri A. D. Jain & Dr. Mitha Lal Meena
Section 10ASection 69
7
wrongly been placed at par by the Taxing Authorities. Moreover, the income
declared by the assessee u/s 44AD of the Act stands accepted, not calling for any
further enhancement.
16. The Taxing Authorities have, thus, failed to appreciate the nature of the
activities carried out by the assessee and the profit has wrongly been enhanced to
Rs.7,61,255
