SHRI SANJAY SHUKLA ,INDORE vs. ACIT,CENTRAL-CIRLE-2, INDORE
In the result, appeal of the assessee in ITANo
ITA 333/IND/2020[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14
Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R
Section 143(2)Section 143(3)Section 14ASection 68
depreciation of Rs.9,93,337/- deleted by the ld. CIT(A), we confirm the disallowance only at Rs.93,578/- and partly allow ground no.5 and dismiss ground no.6 raised by the revenue.
17. Apropos to ground no.7 relating to disallowance of contribution to Provident Fund u/s 36(1)(va) of the Act at Rs. 2,80,643/- we find that