THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S REAL PROCON PVT. LTD.,, RAJKOT-GUJARAT
In the result, appeal of the Revenue is dismissed
ITA 498/RJT/2015[2012-13]Status: DisposedITAT Rajkot29 Apr 2022AY 2012-13
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.498/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S Real Procon Pvt. Ltd., Circle-1(1), Vs. Saneshwar Complex, Rajkot. Opp. Balalji Hall, 150 Ft. Ring Road, Rajkot.
For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri S.S. Rathi, Sr.D.R
Section 133(6)Section 133ASection 68
disallowed. Accordingly the AO estimated the commission expenses @ 3 % of gross transaction which comes at Rs. 6,75,00,000/- and added to the total income of the assessee.
4. Aggrieved assessee preferred an appeal to the learned CIT-A who deleted the addition made by the AO by observing as under:
4.4 I have perused the assessment order
