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2021 (8) TMI 1080 - AT - Income TaxNature of expenses - professional expenses - revenue or capital expenditure - CIT-A treated expenses claimed by the assessee as revenue expenditure instead of capital expenditure treated by the AO - HELD THAT:- CIT(A) has decided the said issue in favour of the assessee by following the ratio laid down in the case of CIT vs. SRF Ltd. [2015 (7) TMI 1029 - DELHI HIGH COURT] and case of Reliance Footprint Ltd. [2013 (12) TMI 161 - ITAT MUMBAI] and case of DSM Sinochem Pharmaceuticals India (P) Ltd.[2015 (12) TMI 1827 - ITAT CHANDIGARH ]. Since, the Ld. CIT(A) has decided the issue in accordance with the law laid down by decided judgments no infirmity in the order passed by the Ld. CIT(A). - Decided against revenue.
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