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2015 (10) TMI 2512 - ITAT Mumbai

2015 (10) TMI 2512 - ITAT Mumbai - TMI - Disallowance of claim for deduction u/s. 37(1) in respect of revenue expenditure - Held that:- The assessment order and the order of the First Appellate Authority in the case of M/s. Reliance Footprint Ltd (2013 (12) TMI 161 - ITAT MUMBAI ) are identical to the assessment order and the order of the First Appellate Authority in the case in hand and as no distinguishing decision has been brought to our notice, respectfully following the same we set aside th .....

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laim for deduction u/s. 37(1) in respect of revenue expenditure incurred during the year amounting to ₹ 4,08,41,533/-. 3. At the very outset, the Ld. Counsel for the assessee drew our attention to the decision of the Tribunal in the case of M/s. Reliance Footprint Ltd in ITA No. 5997/M/2011 DATED 23.10.2012. It is the say of the Ld. Counsel that the facts in issue in the impugned appeal are identical to the facts considered by the Tribunal in ITA No. 5997/M/2011 (supra). The appeal has bee .....

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