Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 578/Asr/2013 Assessment Year: 2008-09
section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 02.12.2010 for Assessment Year (AY) 2008-09. 2. The first issue raised in appeal is qua an addition in the sum of Rs.4,14,900/- on account of difference in the charges receivable as per the assessee’s accounts and that as per the tax deduction statement