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
disallowance of Rs.52 lakhs was justified as the expenditure did
not pertain to the year under consideration. Regarding the quality
loss, it was held that assessee could not claim deduction as an
expenditure since it did not carry on any manufacturing activity. In
the above background, the assessee preferred this appeal under
section 260A
