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H.R. Infrastructure Pvt Ltd Versus Income Tax Officer, Ward -12 (4) New Delhi

2015 (10) TMI 1860 - ITAT DELHI

Disallowance of establishment expenses - Held that:- We find that considering the high turn over of the assessee at ₹ 2.33 crores of this year as against ₹ 2.23 crores in the immediately preceding year and the fall in the income from oper .....

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the assessee and the CIT(A) was not justified in sustaining the same - Decided in favour of assessee.

Disallowance out of interest on account of no deduction of TDS - Held that:- Issue is covered in favour of the assessee with the decisio .....

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r.- Decided in favour of assessee. - ITA No. 2227/Del/2012 - Dated:- 2-6-2015 - G C Gupta, VP And T S Kapoor, AM,JJ. For the Appellant : Shri Manoj Kumar, CA For the Respondent : Shri T Vasanthan, Sr. DR ORDER Per: G C Gupta, Vice President This is a .....

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affidavit explaining the reason for the delay. Ld. DR has objected to the request of the assessee for condonation of delay. After considering the rival submissions, we are of the view that it is a fit case for condonation of delay of 41 days in filin .....

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tablishment expenses of ₹ 4,79,061/- on wholly untenable, illegal, arbitrary and erroneous grounds. The CIT(A)-XV has also erred in confirming the disallowance on untenable and illegal grounds. Hence, the addition may, as such, be deleted." .....

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crores during the relevant year. He submitted that there was no co relation between the decline of income and increase of establishment expenses. Ld. Counsel for the assessee submitted that the other reason given by the department for the disallowan .....

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e assessee to prove the same with documentary evidence. He relied on the order the Ld.CIT(A) and AO. 4. We have considered the rival submissions and have perused the order of the AO and CIT(A). We find that considering the high turn over of the asses .....

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justification for making disallowance out of establishment expenses on adhoc basis without pointing out any defect in the books of account of the assessee and the CIT(A) was not justified in sustaining the same and accordingly the disallowance made i .....

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