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Commissioner of Income Tax-1, Patna, Assistant Commissioner of Income Tax Circle-II, Patna Versus Alken Laboratories Ltd, Exhibition Road, Patna

2015 (5) TMI 866 - PATNA HIGH COURT

10% disallowance of the expenditure on doctors - CIT(A) deleted the addition as confirmed by ITAT - Held that:- The Tribunal has agreed with the detailed reasoning given by the CIT (Appeals) for deleting the disallowance. Upon a consideration of the .....

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of the Tribunal, it is evident that while doing so it has relied upon a decision of the Supreme Court in the case of CIT Vs. Vinay Cements Limited [2007 (3) TMI 346 - Supreme Court of India] which decision has been reiterated in the case of Commissio .....

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IT Mr Suman Kr Mishra, Jr. SC, IT For the Respondents : Mr Ajay Kumar Rastogi, Adv., Mr Parijat Saurav, Adv. JUDGMENT (Per: Honourable Mr. Justice Ramesh Kumar Datta) Heard learned senior Standing Counsel for the Income Tax Department and learned co .....

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ue has been dismissed. Learned counsel for the Revenue has sought to raise two issues of law before this Court. The first relates to 10% of expenditure on the doctors which was deleted by the CIT (Appeals) and subsequently upheld in appeal by the ITA .....

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eting the disallowance. Upon a consideration of the materials on the record, we do not find the said reasoning as unacceptable. The second issue raised by the Revenue is that the Tribunal was not justified in deleting the addition against delayed pay .....

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