KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI
In the result, the appeal of the assessee is dismissed
ITA 187/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020
Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021
For Appellant: Shri Manoj Fadnis, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 143(1)Section 2Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B
11,160/-. Thereafter, CPC Bangalore processed the return of the assessee and an intimation under section 143(1) of the Act was issued and the income of the assessee was assessed at ₹ 20,75,170/- and in the said intimation, CPC made a disallowance of ₹ 4,64,014/- in respect of employee’s contribution towards provident fund and ESIC which
