SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH
In the result, the appeals filed for Assessee are disposed off as under:
ITA 169/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh09 Oct 2024AY 2010-11
Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)
2,500/-
Mr. Sahil
23,450/-
3,450/-
Total
71,950/-
The nature of the assessee's business is varied and no two events are comparable. Payments have to be made sometimes on the spot in cash in order the assessee's business does not suffer or is hampered.
There are certain expenses which are sometimes not predictable or planned