Tribunal held that the assessee did not produce any material regarding expenditure incurred under all the heads in question before the Commissioner (Appeals) or the Tribunal and so the matter required to be examined afresh by the Assessing Officer after affording a reasonable opportunity of hearing to the assessee. (AY.2014-15)
Kartikeya Manganese and Iron Ore Pvt. Ltd. v. Dy.CIT (2020) 84 ITR 10 (SN) (Bang.)(Trib.)
S. 37(1) : Business expenditure-Environmental, Travelling, Office maintenance expense-Matter remanded to the Assessing Officer.