M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.
The appeals are allowed and impugned orders are
ITA/244/2005HC Punjab & Haryana09 Feb 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143Section 260Section 37
disallowed both the
claims of the assessee-Company, vide order dated 26.02.1999 (A-1).
Feeling aggrieved against the above order, the appellant-
Company preferred appeal before the Commissioner of Income Tax
(Appeals) and the same was partly allowed on 11.08.1999 (A-2) by
allowing the claim of the assessee i.e qua the travelling expenditure as well
as fees
