RAMASARYE YADEO ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE
In the result, the aforesaid appeals of the assessee are allowed
ITA 164/NAG/2021[2019-2020]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-2020
Bench: Shri Sandeep Gosain & Shri Arun Khodpia
For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR
v. Deputy
Commissioner of Income-tax*IT APPEAL NO. 51 (JAB) OF 2021 [ASSESSMENT YEAR 2017-18]JANUARY 13, 2022, wherein it is held that :-
Section 43B, read with sections 36(1)(va) and 139, of the Income- tax Act, 1961 - Business disallowance