Tribunal held that the assessee had brought on record e-challan containing all relevant details including name of assessee, accordingly the matter was remanded for verification and allow . ( AY. 2014-15)
ACIT v. Safe Decore (P.) Ltd. (2018) 169 ITD 328 /165 DTR 339 /193 TTJ 898(Jaipur) (Trib.)
S.37(1): Business expenditure – Entry tax – e-challan containing all relevant details including name of assessee, impugned disallowance was to be deleted, matter was set aside for verification.