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2016 (6) TMI 1369 - ITAT BANGALOREAdjustment made u/s 92CA - HELD THAT:- As regards adjustment made u/s 92CA of the Act, we are of the considered opinion that in the immediately preceding assessment year i.e. 2010-11, DRP deleted the addition on account of interest payment to AE in identical circumstances. We do not find any reason to take a different view in the current assessment year. Accordingly, we direct the TPO to follow the directions given by the DRP in the assessment year 2010-11 for this year also. Disallowance of the claim u/s 80JJAA - AO has disallowed the claim by holding that the assessee company had not employed new employees more than 100 during the previous year relevant to assessment year under consideration - HELD THAT:- On a perusal of the provisions of section 80JJA of the Act, which is extracted below, we do not find that any such condition is imposed in the said provision. As requires to be satisfied that all other conditions mentioned in provisions of section 80JJA are fulfilled before allowing deduction u/s 80JJA of the Act. Therefore, this ground of appeal is also rest
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