The Two member bench of Income Tax Appellate Tribunal (ITAT) of Bangalore directed readjudication with respect to disallowance made on expenses incurred under Section 37(1) of the Income Tax Act, 1961. The Assessee Ambika Ghorpade filed this appeal .During the assessment proceedings Ao disallowed certain expenses incurred by the assessee u/s 37(1) of the Act. …
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