COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD
ITA/140/2013HC Punjab & Haryana28 Mar 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 144Section 80
TDS was deducted
and deposited in the Government account. Since no
information was furnished by the assessee nor any evidence is
available on record to substantiate the claim of the assessee as
genuine, the expenses of Rs.2,00,00,000/- not relating to the
business were disallowed and added to the income of the
assessee.”
Against the said order
