MODULAR TANKS PVT. LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, BARODA
In the result, Grounds No
ITA 2733/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad04 Sept 2018AY 2013-14
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2733/Ahd/2016 "नधा"रण वष"/Assessment Year: 2013-14 Modular Tanks P.Ltd. Dcit, Cir.2(1)(2) Ff-7, Panorama Complex Vs Baroda-390 007. Opp: Welcome Hotel R.C. Dutt Road Baroda-3900 005. Pan : Aabcr 6370 C
For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 40A(2)(b)
section 40A(2)(b) of the Act.
Hence, this ground of appeal of the assessee is allowed.
7. The issue raised in ground no.2 is that the ld.CIT(A) has erred in confirming the addition in part for Rs.1,35,000/- on account of sales commission expenses.
8. The assessee during the year has claimed sales commission expenses of Rs.12
