MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18
Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68
disallowance of 50% of the salary is
unjustified and not as per law.”
5.2
Moreover, the ld. CIT (A) in his finding has contradicted with the finding of
the AO wherein he has mentioned that the assessee has not filed any evidence to
show that actual services rendered by these persons, but at the same time ld. CIT
(A) stated
