PR COMMISSIONER OF INCOME TAX 4 vs. M/S JANSON INVESTMENTS PVT LTD
In the result, appeal stands dismissed
ITA/472/2017HC Karnataka27 Sept 2021
Bench: S.SUJATHA,RAVI V HOSMANI
Section 143Section 158BSection 260Section 69C
Section 69C would be applicable if the
expenditure of Rs.20,00,000/- incurred is confirmed.
There being no such confirmation, arguments of the
Revenue deserves to be negated.
11.
We have carefully considered the rival
submissions of the learned counsel appearing for the
parties and perused the material on record.
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12.
It is not in dispute that