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C.I.T. Versus M/s OSWAL AGRO MILLS LTD

2015 (11) TMI 301 - DELHI HIGH COURT

Entitlement to Issue Management Expenses - Held that:- It is not in dispute that in CIT v. Havels India Ltd.[2012 (5) TMI 604 - DELHI HIGH COURT] this Court has held that “the expenditure incurred in connection with issue of debentures or obtaining l .....

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the Revenue.

Additions made on the basis of the show cause notices without the AO conducting any independent enquiry could not be sustained. - ITA 2/2002 - Dated:- 4-8-2015 - DR. S. MURALIDHAR & MR. VIBHU BAKHRU, JJ. For The Appellant .....

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6,89,327/- incurred as Issue Management Expenses? 2. It is not in dispute that in CIT v. Havels India Ltd. ITA 55/2012 & 57/2012 this Court has held that the expenditure incurred in connection with issue of debentures or obtaining loan should be .....

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. One other question framed by the order dated 10th August, 2004 was whether the order of the Tribunal deleting the addition of ₹ 81,21,024/- made in the income of the Assessee by the Assessing Officer is perverse? It is seen that in the impugn .....

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