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2019 (1) TMI 1740 - AT - Income TaxRectification of mistake - Disallowance u/s 14A read with Rule 8D to the Book Profit while computing the MAT u/s 115JB - disallowing interest being proportionate interest expenditure which was alleged to be incurred towards extending interest free loans and advances to sister concerns - disallowance of employees contribution to Provident Fund as the payment in respect of the same was not made within the due date specified in the Act - disallowing expenses by alleging the same to be prior period expenditure have not been decided by the Tribunal, which amounts to mistake apparent from record - Accordingly, we recall the order with a limited scope of deciding the ground 5,6,7 & 8.
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