2017 (8) TMI 1721

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.... of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has disposed of the appeal of the assessee as well as the department. Counsel for the appellant has framed the following substantial questions of law:- "i). Whether the Tribunal was legally justified in reversing the findings of the CIT(A) and allowing the deduction of Rs. 41,59,57,420/- u/s....

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....ether the Tribunal was legally justified in deleting the addition of Rs. 22,93,923/- made for donation to DAV trust which was not allowable as per section 40A(9) also being not incurred wholly and exclusively for the purpose of business of the assessee? vi) Whether the Tribunal was legally justified in allowing the club expenses of Rs. 10,16,659/- specifically when the same were incurred by the....

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....s. 3,49,57,657/- specifically when the assessee failed to prove that the deduction claimed u/s 43B for leave encashment, water cess, bonus, gratuity etc. on payment basis, has been disallowed in earlier years? x) Whether the Tribunal was legally justified in deleting the addition of Rs. 89,41,361/- made on account of brokerage and consultancy expenses u/s 40A(2)(b), paid to M/s Zuari Investment....