Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made