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2015 (5) TMI 866 - HC - Income Tax10% disallowance of the expenditure on doctors - CIT(A) deleted the addition as confirmed by ITAT - Held that:- The Tribunal has agreed with the detailed reasoning given by the CIT (Appeals) for deleting the disallowance. Upon a consideration of the materials on the record, we do not find the said reasoning as unacceptable. - Decided against revenue. Delayed payment of employer’s contribution under Section 43B - Tribunal deleting the addition - Held that:- From a perusal of the order of the Tribunal, it is evident that while doing so it has relied upon a decision of the Supreme Court in the case of CIT Vs. Vinay Cements Limited [2007 (3) TMI 346 - Supreme Court of India] which decision has been reiterated in the case of Commissioner of Income Tax Vs. Alom Extrusions Ltd.: (2009 (11) TMI 27 - SUPREME COURT). - Decided against revenue.
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