SHRI PANKAJ ARORA,SRINAGAR vs. INCOME TAX OFFICER WARD--3 (2), SRINAGAR

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

section 40A2(b) of the income tax Act for disallowing salary of one of the employee who was a relative of the appellant . The AO has accepted the Online Expenses and Rental expenses claimed in the P and L Account with an increase of 147 % and 300 % expenses vis-a vis previous year expenses but has disallowed the increased salary

SHRI PANKAJ ARORA ,SRINAGAR vs. INCOME TAX OFFICER WARD 3 (2), SRINAGAR

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

section 40A2(b) of the income tax Act for disallowing salary of one of the employee who was a relative of the appellant . The AO has accepted the Online Expenses and Rental expenses claimed in the P and L Account with an increase of 147 % and 300 % expenses vis-a vis previous year expenses but has disallowed the increased salary

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

801 (SC). In the absence of any explanation of the assessee, despite having being given a number of opportunities, as narrated above, these credits, amounting to Rs.13,52,000/- are treated as his income from undisclosed sources and added to his returned income.” Against the order of the ld. AO the petitioner filed appeal before