JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT
In the result, the appeal of the revenue bearing ITA No
ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)
TDS was made by the Ld. AO in accordance with the reporting as per Tax Audit Report which was not added back in Computation of Income at the time of filing of Return of Income.
I.T.A. No.407/Asr/2019
5
Assessment Year: 2015-16
3.3. Further, the disallowance amount of Rs. 5,28,924/- was made on account of depreciation claimed