MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

191 ITR 667 (SC) have categorically upheld that the payments for acquisitions of stock- in-trade or raw materials are clearly covered under provision of section 40A(3) of the I.T. Act. In view of the above discussion addition of the AO is confirmed and appeal of the appellant on this ground is dismissed”. 2.2 Aggrieved, the assessee

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

191 ITR 667 (SC) have categorically upheld that the payments for acquisitions of stock- in-trade or raw materials are clearly covered under provision of section 40A(3) of the I.T. Act. In view of the above discussion addition of the AO is confirmed and appeal of the appellant on this ground is dismissed”. 2.2 Aggrieved, the assessee

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

191 ITR 667 (SC) have categorically upheld that the payments for acquisitions of stock- in-trade or raw materials are clearly covered under provision of section 40A(3) of the I.T. Act. In view of the above discussion addition of the AO is confirmed and appeal of the appellant on this ground is dismissed”. 2.2 Aggrieved, the assessee

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

191 ITR 667 (SC) have categorically upheld that the payments for acquisitions of stock- in-trade or raw materials are clearly covered under provision of section 40A(3) of the I.T. Act. In view of the above discussion addition of the AO is confirmed and appeal of the appellant on this ground is dismissed”. 2.2 Aggrieved, the assessee

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

In the result, the Appeal filed by the assessee is allowed

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

disallowed u/s 40A(3) of the Act. 4. The Ld. CIT-A) has sustained penalty contrary to facts and against law. 5. That the impugned order is bad in law and not in consonance with facts, and against the principles of natural justice.” 3. None appeared for the assessee even after the registry issued notices to the assessee. 4. Considering