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2022 (7) TMI 60 - AT - Income TaxDisallowance of expenditure considering it to be a capital expenditure -CIT-A deleted the addition HELD THAT:- When the matter was carried before the Ld. CIT(A) he noted that in A.Ys. 2009-10 to 2014- 15 the addition made by the A.O. has been deleted by his predecessor. He also noted that for those years the order of Ld. CIT(A) has been upheld by the Tribunal. Before us, no fallacy in the findings of the Ld. CIT(A) has been pointed-out by Revenue nor has Revenue placed on record any material to demonstrate that the order of Tribunal in assessee’s own case for earlier years has been set aside, overruled or modified by higher judicial forum. We, therefore, find no reason to interfere with the order of the Ld. CIT(A) and thus dismiss the grounds of the Revenue.
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