In the result, the appeal filed Assessee is treated as allowed for statistical purpose
Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)
133A of the Act on 02-12-2013. During the survey proceeding one of the Partner of the Firm declared income of Rs.2,24,86,500/- which is offered in the profit and loss account as well as in the ITR filed on 29-04-2014 and paid taxes thereon. The appellant claimed Partners’ remuneration of Rs.33,18,800/- which