DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S DEBASHU SERVICES PVT.LTD , NAGPUR
In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed
ITA 228/NAG/2017[2007-2008]Status: DisposedITAT Nagpur29 Mar 2019AY 2007-2008
Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017
For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT
TDS had also been deducted which was claimed as tax paid by the respective agents in their respective income–tax returns.
7.2
In the background of above discussion and evidences in our considered opinion prima facie it is wrong to allege that the Assessing
Officer had allowed the expenditure without verifying the genuineness of the claim. At the outset
