DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT
ITA 164/SRT/2023[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 147Section 250
68 of A-23, expenses relating to Capital\nPalace project were also found.\nThe learned AO had assumed the word “Capital” as contribution of capital instead of\nbooking of Capital Palace.\n1.18 The Respondent urges that the project called Capital Palace / Gopnath is also\nsituated far away from the city area and, therefore, booking amount as well as margin