In the result, appeal of the assessee is partly allowed

Bench: Shri Laliet Kumar, Jm & Dr. Mitha Lal Meena, Am Social Club & Kreeda Bhavan, Vs Ito, Ward-2(1), Belagavi College Road, Belagavi-590002 Pan No.Aacas 6996 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधााररती की ओर से /Assessee By : Shri B.B.Chandargi, Ca राजस्व की ओर से /Revenue By : Shri Sourabh Nayak, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/10/2021 घोषणा की तारीख/Date Of Pronouncement : 07/10/2021 आदेश / O R D E R Per Bench : This An Appeal Filed By The Revenue Against The Order Passed By The Cit(A), Gulbarga, Dated 19.10.2017 For The Assessment Year 2013- 2013, On The Following Grounds :- 1. The Learned Commissioner Of Income Tax (Appeals), Belgaum Has Erred In Upholding The Order Assessing Officer Disallowing Expenses Under The Head Business Or Profession Even Though Income Is Exempted As Mutual Concern By The Assessing Officer. This Is Opposed To Law & Facts Of The Case.

TDS provisions. Accordingly, we do not see any reason to interfere with the order passed by the CIT(A) and, therefore, we dismiss this ground of appeal of the assessee. 6. With regard to disallowance made on account of Section 43B