THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, SURAT vs. MRS. KIRAN CHOWDHURY, PROP. M/S. KIRAN TRADE LINK,, SURAT

In the result, the appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: Shri H.S. Sidhu & Shri O. P. Meena

house property occupied by the M/s. Kaveri Silk Mills Pvt. Ltd. to whom she claims also selling cloths of the appellant. It is a clear cut case of booking bogus expenses among own relatives / friends through payment of commission expenses etc.. Since the assessee has failed to produce any supporting evidence in support of her claim and service rendered

MRS. KIRAN CHOWDHURY,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, SURAT

In the result, the appeal of the assessee is partly allowed and appeal of the Revenue is dismissed