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2013 (2) TMI 751 - AT - Income TaxDisallowance of expenditure on Wills World Cup - Held that:- The entire advertisement expenses has already been allowed in the assessment year 1996-97, the same cannot be allowed in the subsequent year. Therefore, this ground of appeal of the assessee has become infructuous and the same is dismissed as such. Applicability of provisions of section 115JA to bank - Held that:- In view of the situation that the second ground of appeal which has been vehemently argued by both the parties does not emanate from the impugned order of the CIT(A), it would not be possible for the Tribunal to adjudicate the same. The issue was not raised by the assessee by following proper procedure by raising the same as additional ground of appeal before the Tribunal. This ground of appeal of the assessee is dismissed There is no question of allowing depreciation on land to the assessee Bad debts written off in respect of rural advances
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