Prior Period Exp disallowance

5934 views 19 replies

No idea about what you have said -Mr.Khushal

Confirm the provisions of TDS on Interest payment to foreign Bank on behalf of our customers ? Which Form required to be submit?

hhello

In which section of income tax act, prior period items are disallowed

kindly go through the follwing citation

 

 

ITA No.12/2010 Page No.1 of 5
THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 15.01.2010 + ITA 12/2010 COMMISSIONER OF INCOME TAX … Appellant - versus – SMCC CONSTRUCTION INDIA FORMERLY MITSUI KENSETSU INDIA LTD ... Respondent Advocates who appeared in this case: For the Appellant : Mr Subhash Bansal For the Respondent : Mr Salil Kapoor with Ms Swati Gupta CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE SIDDHARTH MRIDUL
1. Whether Reporters of local papers may be allowed to
see the judgment ?
2. To be referred to the Reporter or not ?
3. Whether the judgment should be reported in Digest ?
BADAR DURREZ AHMED, J (ORAL) CM 197/2010 The delay in re-filing the appeal is condoned. This application stands disposed of. ITA 12/2010
1. This appeal by the revenue is directed against the Income Tax Appellate Tribunal‟s order dated 23.12.2008 passed in ITA 806/Del/2007 in respect of the assessment year 2003-2004. The grievance before the Tribunal was that the Commissioner of Income Tax (Appeals) had erred in

c.a.paresh zatakia

9833855518

 

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