SH. SIMRANPAL SINGH,PATIALA vs. ITO, PATIALA
In the result, the appeal filed is partly allowed
ITA 702/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh09 Apr 2018AY 2011-12
Bench: Shri Sanjay Garg & Ms.Annapurna Guptash.Simranpal Singh, Vs. The I.T.O., Prop. M/S K.K. Enterprises, Ward 1 # 986/3, Dhobi Ghat, Patiala. Patiala. Pan: Bapps6785N (Appellant) (Respondent)
For Appellant: Shri Rajiv Saldi, AdvFor Respondent: Smt.Chanderkanta, Addl.CIT
Section 142(1)Section 144Section 154Section 44Section 44A
disallowances prescribed u/s 28 to
43C of the Act can be made to the income of the assessee.
The presumptive manner of taxation of income as prescribed
u/s 44AD of the Act precludes the applicability of
provisions of sections
