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2020 (1) TMI 1566 - AT - Income TaxDisallowance of Contribution to Environment Relief Fund Liability u/s 43B - HELD THAT:- No material has been placed by Revenue to demonstrate that the order of Tribunal in assessee’s own case for A.Y. 2006-07 [2019 (1) TMI 1332 - ITAT PUNE] has been set aside / stayed by higher Judicial Forum. Revenue has also not pointed out any distinguishing feature in the facts of the present case and in the case of assessee’s own case in A.Y. 2006-07. We therefore, relying on the decision of the Tribunal in assessee’s own case in A.Y. 2006-07 for similar reasons hold that the disallowance made by the AO u/s 43B of the Act is uncalled for and therefore direct its deletion. Thus, the ground of the assessee is allowed.
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