BRIGHT ENTERPRISES PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, both the Appeals are partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

145 and, therefore, the applicability of section 40A(2)(b) is not proper. 4. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. Brief Facts 1. The Assessing Officer while framing the assessment had disallowed expenses paid by the Assessee towards consultancy and technical services