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2022 (2) TMI 871 - ITAT KOLKATACumulative figures of "provisions for various liability" of earlier years - CIT(A) allowed the assessee's appeal by directing the Ld. A.O. to delete the addition on the ground that this amount was not charged to the P & L account and in fact represented cumulative figure of "provisions for various liability" of earlier years - HELD THAT:- CIT(A) has correctly allowed the appeal by directing the Ld. A.O. to reduce a sum of ₹ 34,07,60,000/-, as the Ld. A.O. has wrongly taken the figure of ₹ 1303,77,23,000/- instead of ₹ 1337,84,83,000/-. In view of above facts, we do not find any infirmity in the order of the Ld. CIT(A) and therefore the same is upheld by dismissing the appeal of the revenue.
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