Case Law Details
Case Name : Kishor Kumar Garg Vs ACIT (ITAT Agra)
Related Assessment Year :
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Kishor Kumar Garg Vs ACIT (ITAT Agra)
ITAT Agra Deletes Section 270A Penalty on Ad-hoc Disallowance Without Rejection of Books
The Agra Bench of the ITAT allowed the assessee’s appeal and deleted the penalty levied under section 270A in respect of an ad-hoc disallowance of 10% made on repairs to machinery and compensation paid to employees for A
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