SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA
In the result, the appeal of the assessee is partly allowed
ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 40
TDS & disallowance of actual expenses.
8. LD CIT(A) has erred in upholding disallowance of Rs.63392/- out of actual expenses of Rs.633925/- spent for business purposes. He has erred in not appreciating circumstances of appellant assessee, provisions of labour laws and business necessities as well as practice in business.
9. LD CIT (A) has erred in upholding disallowance
