SH. DHARAM PAL AGGARWAL,LUDHIANA vs. ACIT, LUDHIANA
In the result appeal of the Assessee is partly allowed
ITA 315/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh15 Apr 2019AY 2012-13
Bench: Shri N.K. Sainiassessment Year: 2012-13
For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. A.P. Garg, Sr. DR
Section 143(1)Section 250(6)Section 36(1)(iii)Section 57
depreciation, telephone and travelling expenses on account of estimated personal use thereof.
3. Vide ground no. 1 the grievance of the assessee relates to the sustenance of disallowance of Rs. 13,77,730/- made by the Assessing Officer by invoking the provisions of Section 36(1)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’).
4. Facts
