In the result, appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 61/Jab/2017 "" " " " " " "  / Assessment Year : 2014-15   Asstt. Commissioner Of Shri Birmanand Sundarani, Income-Tax, Vs Sindhi Colony, Bina, Sagar (Mp) Circle Sagar Pan : Anjps 0520 P / (Appellant) / (Respondent)         Revenue By : Shri Pd Chougule, Dr Assessee By : Shri Sanjay Mishra, Adv. $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:- This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-I, Jabalpur Dated 4Th September, 2017 Pertaining To Assessment Year 2014-15. 2. Revenue Has Raised Following Grounds Of Appeal:-

disallowance to 30% of salary ignoring the fact that the allowability of expenses in previous assessment year would not obviate the need to establish the expenditure being wholly and exclusively for the business. ACIT Vs. Shri Birmanand Sundrani AY : 2014-15 4. The Ld. CIT(A) has erred in not giving cognizance to the fact that the amount of Rs.49