TMI Blog2018 (8) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... r - ITAT deleted addition - Held that:- Having heard learned counsel on behalf of the appellant, we do not see any substantial question of law, as arising out from the order, as projected. Consequently, the appeal fails and is dismissed without any order as to cost. - Income Tax Appeal No. 19 of 2018 - - - Dated:- 22-6-2018 - Hon ble K.M. Joseph, C.J. And Hon ble Sharad Kumar Sharma, J. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection and Commissioning Charges, according to the Assessing Officer, had actually gone up during the year in question, and hence it was that the net profit had suffered a diminution. The Assessee gave the explanation, when he was called upon to explain the alleged abnormal increase in the two expenses, that most of the projects, in the year in question, were carried on different locations. The As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of a sustainable addition further reasoned the Commissioner of Income Tax (Appeals). The Tribunal has also adverted to case law in this regard and sustained the order of the Commissioner of Income Tax (Appeals). 2. The substantial questions of law, which have been projected in the appeal memorandum, are as follows: 1. Whether the Hon ble ITAT, Delhi has erred in law and on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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