Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Disallowance of staff welfare expenses - self made vouchers - There is no allegation from the Assessing Officer that the expenses claimed by assessee are unreasonable. We also observe that external documents in such kind of expenses are not normally available - claim of expenditure allowed - AT
Disallowance of staff welfare expenses - self made vouchers - There is no allegation from the Assessing Officer that the expenses claimed by assessee are unreasonable. We also observe that external documents in such kind of expenses are not normally available - claim of expenditure allowed - AT
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