9911796707
TMI Blog2024 (1) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... raman, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. V Chandarshekhara Bharathi, Adv. Mr. Padmesh Mishra, Adv. Mr. Udai Khanna, Adv. Mr. Keval Babubhai Rathod, Adv. For the Respondent : Ms. Kavita Jha, AOR Ms. Kavita Jha, Adv. ORDER 1. Leave granted. 2. This appeal arises against the judgment of the High Court dated 22.12.2015 by which the High Court has dismissed the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal is correct in allowing deferred revenue expenditure of Rs.22,27,00,000 out of Rs. 41,31,73,200 relating to sponsorship of Wills World Cup, which pertains to the next year, was not claimed in the accounts this year and has been claimed and allowed in the next year? 3. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, the Income Tax Appellate Tribunal is correct in deleting disallowance of Rs. 4 Crores, being proportionate interest relatable to interest free advances to the subsidiaries? 7. Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal is correct in directing that proportionate capital gains of Rs. 45,85,029 pertaining to land would be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the assessee? 10. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in holding that the self assessment tax paid was to be deducted from the tax payable as per the assessment order for the purposes of calculating interest payable under section 234A of the Income Tax Act, 1961, though the section does not provide therefor?" 4. When the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
