BHARGAB ENGINEERING WORKS,HOWRAH vs. PCIT, CENTRAL KOLKATA 2, , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

reassessment order under section 143(3) r.w.s. 147 dated 30.03.2023, and the expenditure claimed was required to be disallowed. Therefore, a sum of ₹ 17,03,551/- to be disallowed under section 36(1)(va) of the Act and another sum of ₹ 45,236/-, which was required to be disallowed as per Explanation 1 to sub-section (1) of section

ITO, KOLKATA vs. AJIT KUMAR MINDA, KOLKATA

In the result, the appeal of the Revenue and cross objections of the\nassessee are dismissed