Case Law Details
Case Name : ITO Vs J. K. Patel & Brothers (ITAT Ahmedabad)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Ahmedabad
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ITO Vs J. K. Patel & Brothers (ITAT Ahmedabad)
Introduction: In a landmark decision, the Income Tax Appellate Tribunal (ITAT) in Ahmedabad has ruled in favor of J.K. Patel & Brothers, allowing the deduction of sales expenditure on packing material in jute bags that were rendered unusable due to damage sustained during loading and unloading. This case, between the Income Tax Officer (ITO) vs. J.K. Patel & Brothers, underscores the tribunal’s approach to recognizing legitimate business expenses, thereby providing clarity
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