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2018 (6) TMI 59 - AT - Income TaxAddition of accrued interest on loans classified under ‘non performing assets’ - Held that:- This issue is squarely covered in favour of assessee by order of co-ordinate bench in assessee’s own case for assessment year 2008-09 [2013 (10) TMI 1291 - ITAT DELHI] wherein held rightly held that overdue interest not realized during the year and credited to suspense interest account cannot be taken to be the income of the assessee. Thus the Ld. CIT (A) has thus rightly deleted the addition in question - there is no substance in the contention of the Ld. DR that the assessee was having no objection to this addition - Decided in favour of assessee Addition to provision created for CA audit fee - allowable expenditure - Held that:- We find that the CIT (A) has given categorical finding that this expenditure has actually been incurred by the assessee. It is further seen that even the provision was created keeping in mind the audit fee prescribed by the NABARD and after taking into account the number of branches which the assessee was operating. Therefore, on this issue also there is no need for any interference by us. - Decided against revenue
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