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Section 44B5 Section 143(3)2

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6608/DEL/2016[2012-13]Status: DisposedITAT Dehradun05 Oct 2023AY 2012-13

For Appellant: Smt. Shashi M Kapila, AdvocateFor Respondent: Shri Mayank Kumar, Addl.CIT DR

Section 143(3)Section 246ASection 271GSection 40aSection 44BSection 44D

Section 44DA of the Act. 5. Without prejudice to above and in law and circumstances of the case, the Ld. AO erred in disallowing the cost of materials of Rs. 493,200/- on the ground that the expense could not be verified. 6. Without prejudice to above and in law and circumstances of the case, the Ld. AO has erred