DCIT,CENTRAL CIRCLE-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

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

20% of the expenses is made solely on the ground that the assessee had produced the self- made cash vouchers which showed that the payment was made by cash to each gang leader and the identity of the gang leader is not verifiable and the recipients are not assessee's employees. The aforesaid finding has been affirmed by the Commissioner

PARMANAND & SONS FOOD PRODUCT PVT. LTD, ,DELHI vs. DCIT , CENTRAL CIRCLE-20

In the result, the appeals are disposed of as follows: