Sunita Grovar,Panipat, Haryana vs Principal Commissioner Of Income-Tax, ... on 24 December, 2025
Reliance is also placed upon the decision of the Hon'ble ITAT
Rajkot in Shashikant Bhavajjibhai Rajpara vs. Pr. CIT, Rajkot (ITA
No.59/RJT/2020) wherein it was held that the scope of section 69C of the Act is
totally different from the disallowance of expenses found to be not genuine.
of the assessee are allowed in above terms.