Held that as the opportunity to prove that the assessee has not claimed as expenditure was not provided to the Assessee, the matter was remanded. (AY. 2013-14)
Kumar Properties and Real Estate (P.) Ltd. v. DCIT (2021) 190 ITD 212 / 87 ITR 69 (SN) / 212 TTJ 227 / 212 DTR 425 (Pune)(Trib.)
S. 41(1) : Profits chargeable to tax-Remission or cessation of trading liability-Purchases-Not claimed as expenditure-Matter remanded.