GUPTA JI BROTHERS RICE PRIVATE LIMITED,DALMIA NAGAR vs. DCIT CIRCLE-3, GAYA

In the result, the appeal of the assessee is partly allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

TDS on commission and brokerage. 5. The appellant craves leave the add, amend, rectify, modify or otherwise alter any ground of appeal.” 2. Before us, the Ld. Authorised Representative filed a paper book and vehemently argued that the expenses disallowed were wholly and exclusively incurred for the purposes of business and the reasons given for the said disallowance, as mentioned

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR