Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11
Section 278B of the Income-tax Act, 1961. g) As per details filed assessee paid rent of Rs.15,96,00/- which is not verifiable from the TDES document provided during assessment proceedings. Therefore, AO has to examine this issue also. h) The assessee company has claimed professional charges of Rs.19,94,169/- while a scrutiny of the documents produced