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

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

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

MESERS MALWA MOTORS,BATHINDA vs. INCOME TAX OFFICER, WARD-1(3), BATHINDA

In the result, the assessee’s appeal is allowed for statistical purposes