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2024 (3) TMI 212 - GUJARAT HIGH COURTAllowability of provision for expenses on solid waste disposal - accrual of expenses - CIT(A) allowed the appeal of the assessee mainly on the ground that the expenses have been accrued and also claimed by adopting scientific method - ITAT deleted the addition too - HELD THAT:- In view of the concurrent finding of fact that the provision created by the assessee is allowable as an accrued liability taking the fact that the income in relation to the solid waste disposal undertaken by the assessee was already accounted for the year under consideration, we could not find any error of fact or law in the order of the ITAT. No substantial question of law - Decided against revenue.
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