Shri Ashok Bhurmal Kothari,, Ahmedabad vs The Income Tax Officer, Ward-3(1)(4),, ... on 20 January, 2020
Therefore, we
are of the view that this issue has to be decided on merit and cannot be
rejected on assumption basis, therefore, to that extent, the matter is remitted
I.T.A No. 865/Ahd/2018 A.Y. 2013-14 Page No 6
Shri Ashok Bhurmal Kothari vs. ITO
to the assessing officer for examination of the assessee's claim for deduction
afresh in the light of section 36(i)(iii) of the act.