SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR
Appeal is partly allowed in above terms
ITA 350/RAN/2018[2013-14]Status: DisposedITAT Ranchi16 Jul 2020AY 2013-14
Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..
Section 143(3)Section 234BSection 234CSection 37(1)
TDS) in all a sum of Rs.8,01,634/-, on the ground that the sum in question is not allowable as deduction in view of the provisions of Explanation to Sec.37(1) of the Act. Sec.37(1) of the Act and Explanation thereto reads as follows:
“(1) Any expenditure (not being expenditure of the nature described in sections
