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2015 (8) TMI 178 - HC - Income TaxDisallowance on account of deduction in respect of writing off of the irrecoverable advances and other debit balances u/s.36(1)(vii) - tribunal restricted the disallowance to the extent of ₹ 1 Lac - Held that:- The actual amount with respect to provisions for Provision for Gratuity, salary payable, PF payable, staff loan, etc., and to satisfy ourself as to, whether the learned tribunal was justified in restricting the disallowance to ₹ 1 Lac, we called upon the learned advocate appeasing on behalf of the appellant - revenue to place before us. However, despite number of opportunities granted to the revenue, the revenue has failed to produce the same for perusal of this Court. However, considering the findings recorded by the learned tribunal, we confirm the disallowance restricted to ₹ 1 Lac. - Decided against revenue.
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