AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI
In the result, the appeal of the assessee is allowed
ITA 1085/JPR/2024[2018-19]Status: DisposedITAT Jaipur08 Jan 2025AY 2018-19
Bench: Him.
For Appellant: Sh. Vijay Goyal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14A
section 14A in the appellant’s case without any doubt.
1.2
rejecting the submission of the appellant that the investments were made out of non-interest-bearing funds as the assessee had sufficient own funds.
1.3
confirming the part of the addition made by Ld. A.O. without considering the fact that the all the expenses were incurred wholly and exclusively
