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Section 1432

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

deduction of expenses, which were to be incurred by it in the succeeding years. He, therefore, urged that the observations made by the authorities below that the additions as made by the assessing officer were not in accordance with method of accounting followed by the assessee which was consistent and the amount of MANJU 2023.03.16 11:10 I attest