TMI Blog2019 (3) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... rification whether the said amount is really a difference in tax component which was admittedly not shown by the assessee during the year under consideration. Thus, Ground Nos.1(a) & (b) raised by the assessee are allowed for statistical purposes. Disallowance of expenditure on payment of supervision charges - HELD THAT:- No objection whatsoever been raised by the AO in respect of the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Sh. Sankar Halder, JCIT, Sr.DR ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee against the order dated 05.09.2016 passed by CIT(A)-18, Kolkata u/s 143(3) of the Income Tax Act, 1961 (in short Act ) for AY 2011-12. 2. Ground No.1(a) (b) raised by the assessee challenging the action of CIT(A) in confirming the addition made on account of sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed for statistical purposes. 4. Ground No.2(a), (b) (c) raised by the assessee relating to disallowance of expenditure on payment of supervision charges in the facts and circumstances of the case. 5. Heard both parties and perused the material available on record. The main contention of the Ld.AR is that the same expenditure was allowed by the Revenue in the past and subsequent years a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are allowed. 6. Ground No.3(a) (b) raised by the assessee challenging the action of the CIT(A) in confirming the disallowance of ₹ 34,66,502/- on account of nonfurnishing of TDS details. 7. Heard both parties and perused the material available on record. The contention of the Ld.AR is that the AO added the said amount for nonfurnishing of TDS details and non-explanation to summons u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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