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2012 (3) TMI 29 - ITAT PUNEExpenditure in respect of Exempt Income - AO made additions upto Rs 43,93,130 on account of administrative expense - Held That:- Tribunal in assessee own case in preceding years has restricted the disallowances to Rs 1,00,000 therefore on identical footing we restrict the disallowance under section 14A of the Act to Rs 1,00,000. Book Profit under 115JB - Adjustments of provision un-ascertained leave encashments - Held That:-Leave encashment does not fall in the category of an unascertained liability and, therefore, the Commissioner of Income-tax (Appeals) made no mistake in deciding the issue in favour of the assessee
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