The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench has held that proprietary concern is not required to obtain a separate Permanent Account Number (PAN) and upholds deletion of addition u/s 40(a)(ia). The assessee, Shri Vinod Chimanlal Modi, is the proprietor of M/s. Riddhi Infrastructure, which engaged in the transportation business. After completion of the…
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