proceedings, it was observed
by the Ld.AO that the assessee had debited Rs.65,40,120/-
3 ITA No.1094/Chny/2017
towards ... that these expenses pertains to Aikya
project wrongly debited under Perumaleri village. Since, the
explanation offered by the Ld.AR were not back
Authorised Representative, accountant of the assessee
passed a wrong entry. Instead of debiting the account of M/s. Ayyappa
Real Estate (P) Ltd, he credited ... Authorised Representative was that
assessee ought not have been taxed for a wrong journal entry.
5. Per contra, ld. Departmental Representative strongly
supported the orders
calculation u/s 14A r.w.Rule 8D(2)(ii) is wrong and
gives distorted figures. The AR claims that some of the loans ... profit and loss account, the assessee has debited a sum of
Rs.16,02,435/- as prior period expenses. The assessee has not submitted
counsel for the assessee submitted that the debit
balance against M/s Vijay Shanti Builders was shown as
₹54,00,000/- as against ... counsel, the difference of ₹4,00,000/- is due to wrong posting as
Uttam Kumar Jain ₹3,00,000/- and Chuitra Jain
hereunder:-
:- 5 -: ITA No.676 /2018
Txn Value Description Ref No. Branch Debit Credit Balance
Date date Cheque No. code
22 22 Cheque Transfer from ... Transfer-
12 12 RTGS,
SBINH12143
319345,
Jindal Steels
10051
22 22 To Debit
Acit, Chennai vs Naresh Prasad Agarwal, Chennai on 27 June, 2018
-1- ITA Nos. 1447
Dcit Circle 1 , Tirunelveli vs Rm Kv Fashion Garments Pvt Ltd, ... on 30 April, 2018
Citadel Fine Pharmaceuticals Private ... vs Acit Company Circle I(3) , Chennai on 8 February, 2018
Dcit, Central Circle 1(1), Chennai vs Vellore Institute Of Technology, ... on 14 November, 2018
Thiagarajar Mills (P) Limited, Madurai vs Addl. Cit, Madurai on 16 February, 2018
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