C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY
ITA/185/2013HC Rajasthan17 Sept 2019
Bench: SANGEET LODHA,VINIT KUMAR MATHUR
For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD
penalty imposed under section 45A, we are of the
view that the disallowance of the amount of Rs.52 lakhs cannot be
termed as an expenditure for the year 2004-05. The second question
is answered in favour of the revenue.
22. The third question raised for consideration in these
appeals relates to the claim of Rs.1.25 Crores under the head
