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
13A)has filed justification for the payment of salary which is reproduced at Para 4.2 of the assessment order. Thereafter the AO without specifying as to how the salary so paid is unreasonable or excessive, made the disallowance which is against the provisions of section