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TMI Blog2023 (10) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... .DR ORDER PER: N.K. CHOUDHRY, JM This appeal has been preferred by the Assessee against the order dated 07.03.2023 impugned herein passed by the learned Commissioner of Income Tax/National Faceless Appeal Centre, Delhi (NFAC) (in short ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short the Act) for AY 2017-18. 2. In the instant case, the Assessee by filing its of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and therefore taxable @50%. The Ld. Commissioner ultimately computed the total income of the Assessee to the tune of Rs. 2,68,640/- (2,40,640/- + 27,982/- @8% of Rs. 3,49,500/-) and restricted the income of Rs. 3,49,500/- u/s 139(1) of the Act to the tune of Rs. 2,68,602/- only. 4. The Assessee being aggrieved is in appeal before us. 5. We having heard the parties and perusing the material a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng or architectural professional or professional accountancy or technical consultancy of interior decoration or any other profession as is notified by the Board in the official gazette, as prescribed under section 44AA of the Act. As the Assessee's case does not fall under the provisions of section 44ADA of the Act and therefore the addition sustained by the learned Commissioner to the extent of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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