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2015 (5) TMI 866 - PATNA HIGH COURT

2015 (5) TMI 866 - PATNA HIGH COURT - TMI - 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 materials on the record, we do not find the said reasoning as unacceptable. - Decided against revenue.

Delayed payment of employer’s contribution under Section 43B - Tribunal deleting the additio .....

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the Appellants : Mrs Archana Sinha, Sr. SC, 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 counsel for the respondent. The appeal has been filed challenging the order dated 29.2.2008 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in ITA No. 218/Pat/2007 with respect to assessment y .....

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