THE INCOME TAX OFFICER-WARD-2, , GANDHIDHAM - KUTCH vs. M/S. RIDDHI SIDDHI JEWELLERS, GANDHIDHAM - KUTCH
In the result, appeal of the Revenue isdismissed
ITA 239/RJT/2018[2014-15]Status: HeardITAT Rajkot05 Jul 2023AY 2014-15
Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Ito, Ward-2 Vs. M/S.Riddhi Siddhi Jewellers Gandhidham. Shop No.1, Plot No.68 Bba (Sough) Gandhidham-Kutch. 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 11/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2023
For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr.DR
Section 133ASection 250(6)Section 40Section 69ASection 69C
disallowing the remuneration of Rs. 64,10,000/- to partners, the ld. Counsel for the assessee submitted as under :-
" At the very outset it is submitted that the above matter is directly covered by the recent decision of this Honble bench in the case of DCIT v/s Sh. Ram
Narayan Birla in ITA No. 482/Jp/2015 dt. 30.09.2016, where the Honble
