Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
depreciation and related costs for commuting to the office which was not paid separately by the company. The company has paid us for visiting the clients but not for commuting to office. We agree with the proposed adjustment and accept the same for the best interest of the department. However, we hereby request to waive any penalty u/s 270A since