ARYAN FLAVOURS,NOIDA vs. DC/AC CIRCLE-1, MUZAFFARPUR
In the result the appeal of the assessee is allowed
ITA 369/PAT/2025[2018-19]Status: DisposedITAT Patna23 Feb 2026AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ita No. 369 /Pat/2025 ( Asstt. Year: 2018-19) Aryan Flavours Vs Dc/Ac Circle-1, Patna B-8, Sector-6, Noida, Gautam Muzaffarpur, Muzaffarpur, Bihar Buddha Nagar, Noida, Noida, Up- 201301 Patna. (Appellant) (Respondent) Pan No. Aabfa3538J Assessee By : Sh. Sanjeev Kr. Anwar, Adv. Revenue By : Sh. Ashwani Kr. Singal, Jcit. Date Of Hearing : 24.11.2025 Date Of Pronouncement : 23.02.2026 Order Per Rajesh Kumar, Am:
For Appellant: Sh. Sanjeev Kr. Anwar, AdvFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 30Section 36Section 37(1)
section 36 and not in the nature of the capital expenditure or personal expenses or expenses which are not expended wholly and substantially for the business of the assessee and finally upheld the order of the AO.
4. After hearing the rival contentions and perusing the materials available on record, we find that the assessee has been carrying
