Avinash Kumar vs. ITO, Ward-14(3), Pune

Parties Involved

Facts Summary

The assessee, Avinash Kumar, is engaged in the business of educational consultancy and career counseling. He filed his income return on 31.08.2018, declaring an income of Rs.3,48,360/-. The assessee claimed a total turnover of Rs.57,84,162/- with expenses amounting to Rs.52,60,367/-. The Assessing Officer disallowed almost all the expenses claimed by the assessee under section 37 of the Income Tax Act 1961, resulting in an assessed income of Rs.55,13,450/-. The assessee appealed against this order, which was dismissed by the Commissioner of Income Tax Appeals. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the disallowance of commission expenses by the Assessing Officer was justified.
• 2. Whether the assessee is eligible to claim the benefit of section 44AD of the IT Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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