CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.
The appeals are dismissed
ITA/398/2009HC Punjab & Haryana18 Jan 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143Section 271
capital receipts whereas the expenditure on development of plot/sheds was
claimed to be Rs.9.54 crores. The assessee had submitted that since it was
following project completion method, therefore, excess of receipts qua
expenses would be accounted for by it in subsequent years i.e. in the year of
MANJU
2023.03.16 11:10
I attest to the accuracy and
authenticity of this
