BUCCS LTD. AND NBC AND JV,BULDHANA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 67/NAG/2023[2018-19]Status: DisposedITAT Nagpur26 Jun 2024AY 2018-19
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Abhay AgrawalkFor Respondent: Shri Rajat Singhai
Section 142(1)Section 143(2)Section 143(3)Section 272A(1)(d)Section 32(1)(ii)
disallowances of AO 10 percent evidences reduced the loss as the of the expenses of Rs.60,30,992/- on claimed in the return of income by ad hoc basis made and the Ld. CIT(A) the Appellant of 10 percent of the erred in confirming the same.
total expenses for which the Appellant did not provide proper evidence