Bench: Shri Kul Bharatassessment Year: 2012-13 Ito-4(4) Shri Kailash Laddha Indore बनाम/ (Revenue) (Respondent) Vs. P.A. No.Abapl7530R Revenue By Shri R.P. Maurya, Sr. Dr Respondent By S/Shri Kanak Tibrewala & Kamal Jain Ars Date Of Hearing: 15.10.2020 Date Of Pronouncement: 19.10.2020
disallowed as expenditure. However, during the course of appeal proceedings, the appellant has brought to my notice that the turnover of the appellant during the relevant year was below Rs.10 lacs as such as per provision of section 194A