DR. APURVA GOSWAMY,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

Bench: This Bench Is To Contest The Confirmation Of Addition Of A Sum Of Rs.1,17,82,620/- Out Of The Disallowance Made By The Assessing Officer. This Ground Reads As Under:

property, the expenses incurred by the assessee should be held as capital expenditure as the same was laid-down wholly and exclusively for the purpose of business and the payments of betterment contribution was in the nature of payment for facilities and appreciation in value of land. It was argued that the judgment in the case of Arvind Mills

DR. APURVA GOSWAMY,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

Bench: This Bench Is To Contest The Confirmation Of Addition Of A Sum Of Rs.1,17,82,620/- Out Of The Disallowance Made By The Assessing Officer. This Ground Reads As Under: