2021 (4) TMI 570

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.... CA For the Revenue : Shri Prakash Dubey, Senior DR ORDER PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. VLCC Health Care (P) Ltd. (hereinafter referred to as 'the assessee') by filing the present appeal sought to set aside the impugned order dated 25.01.2017 passed by the Commissioner of Income-tax (Appeals)-9, New Delhi qua the assessment year 2010-11 on the ground that :- ....

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....'the Act') on the ground that Assessing Officer (AO) has ignored the facts and evidences brought on record by the assessee qua qualification and responsibility undertaken by Ms. Pallavi Luthura in the business of the assessee. 3. Assessee carried the matter before the ld. CIT (A) by way of filing the appeal who has confirmed the addition made by the AO by partly allowing the appeal. Feeling agg....

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....ion paid to her. 6. When we examine para 4.1 of the impugned order passed by the ld. CIT (A) which is the submissions made by the assessee highlighting qualifications and work assigned to her, it is surprising to note that the Revenue has accepted working of Ms. Pallavi Luthura as a Director and allowed 65% of the amount paid to her but it is beyond comprehension as to how they had reached the ....