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Pr. Commissioner of Income Tax-6 Versus Nec Engineering Pvt. Ltd.

2017 (9) TMI 586 - DELHI HIGH COURT

Additions u/s 41(1) - cessation of liability - Whether the ITAT erred in confirming the order of Commissioner of Income Tax (Appeals) deleting the additions made by the AO on the ground that the Assessee cannot choose to postpone the year in which th .....

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creditors were reflected during the AY 2007-08. The Revenue had failed before the ITAT in challenging the order of the CIT (A) deleting the additions made by the AO for the said AY 2007-08. That order had become final - The assessment order for the .....

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ditors indirectly - appeal dismissed - decided against appellant. - ITA 565/2017 - Dated:- 4-9-2017 - S. Muralidhar And Prathiba M. Singh, JJ. For the Appellant : Mr.Rahul Chaudhary, Sr. Standing Counsel For the Respondent : None ORDER 1. This is an .....

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d in confirming the order of Commissioner of Income Tax (Appeals) [ CIT(A) ] deleting the additions made by the Assessing Officer ( AO ) of ₹ 1,00,97,816/- on the ground that the Assessee cannot choose to postpone the year in which the amount i .....

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uction on that basis. 4. What has weighed with the ITAT in confirming the order of the CIT (A) is that some of these very creditors were reflected during the AY 2007-08. The Revenue had failed before the ITAT in challenging the order of the CIT (A) d .....

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