DCIT, CR-7, JAIPUR vs. SHRI ANIL GUPTA, JAIPUR
In the result, the appeal filed by the Revenue is dismissed
ITA 11/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Jun 2022AY 2013-14
Bench: The Hearing” Dcit Vs. Shri Anil Gupta
For Appellant: Shri P.C. Parwal ( C.A.)For Respondent: Shri A.S. Nehra (Addl. CIT)a fu/kZkfjrh dh vksj ls@
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 37
house property, profession, capital gain & other sources.
2.During the year assessee debited a sum of Rs.5,37,270/- on account of professional promotion expenses. These expenses are incurred in respect of the patients referred to hospital by doctors/villagers/RMP’s etc. The expenses are in respect of accompanying charges/initial investigation charges or reimbursement of the cost incurred by these persons