ASHISH DWIVEDI,ALLAHABAD vs. ITO RANGE-1(1), ALLAHABAD
In the result, the appeal of the assessee is partly allowed
ITA 158/ALLD/2019[2013-14]Status: DisposedITAT Allahabad07 Apr 2021AY 2013-14
Bench: Shri Vijay Pal Rao
Section 44ASection 69Section 80T
disallowed the entire claim of expenditure and consequently made the addition of Rs.49,670/-.
Therefore, the provisions of section 69 of the Income Tax Act are applicable on 3
the said addition. He has further submitted that the assessee has not declared the income from business activity of M/s Ashu Marketing and it was detected by the Assessing Officer during