NANY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI
In the result, all the appeals of the Assessees are allowed
ITA 1808/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14
Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi
purchase or its distribution was provided by Sh. Rajnish
Talwar, despite giving of opportunity to him.
xv)
No detail of beneficiary of gift, used during sales promotion, was provided, despite giving of opportunity.
37
ITA.No.1813/Del./2019 Shri Sanjay Duggal,
Faridabad etc., & 51batch appeals xvi)
No detail of persons belonging to sales team, who have administered gift distribution (as claimed