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Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent
31 for the AYs 2006-07 to 2011-12, 2012-13 & 2013-14 respectively in the case of M/s. Hassan Hajee & Co., Mangalore vide order dated 22.9.2022 by observing as under: “6. We have heard the rival submissions and perused the materials available on record. The assessee claimed the expenditure in these assessment years as follows:- A.Yr Disallowance