I.T.O. vs. M/S KUMAR CONSTRUCLTION,
In the result, the appeal of the Revenue is partly allowed
ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)
2. Sri
Janak Kumar Singh 43,30,000/-
3. Sri
Baramdev Yadav
28,60,400/-
4. Sri
Ashok Yadav 32,56,424/-
5. Sri
Manish Kumar
1,00,000/-
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Total: 1,43,10,424/-
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13. It is pertinent to mention here that the assessee has not shown this expense separately, in its audit report. Had the books
