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
9)
An addition of Rs.1,64,890/- was made as no evidence on
record regarding the Subscription & Membership fees paid to
the institution/organizations eligible for deduction under
Section 80-G.
(10)
The assessee-company had claimed total expenses of
Rs.1,97,72,54,772/- under different heads in the P & L Account.
No details were furnished by the assessee
