SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER
In the result, appeal of the assessee is allowed
ITA 124/JODH/2022[2018-19]Status: DisposedITAT Jodhpur31 Jul 2023AY 2018-19
Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble
Section 143(1)Section 154Section 56
section 14A of the Act rw Rule 8D of the Rules, 1962, the expenditure attributable to share of profit, which is exempt from tax u/s. 10(2A) of the Act, shall be disallowed.
7.11 Accordingly, while giving effect to this order, the assessee is directed to furnish the details of the actual amount of income received from the partnership firm
