ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 69C for the same amount of expenditure is contradictory to itself as per the mandate. In the present case, the source of site expenses was never in dispute by the AO, as the same were incurred by the assessee as duly reflected in the profit and loss account and have been routed through the books of accounts

SHRI ARSHAD MOHD MALIK,JAMMU vs. INMCVOME TAX OFFICER WARD 2 (4), UDHAMPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee