AO should made proper classification before making addition and in PF condition under section 43B to fulfill to avoid addition


Last updated: 23 July 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The circumstances of the case the Ld. C.l.T(A) was not justified in confirming the addition of Rs. 1,48,90,366/- with processing charges without properly appreciating the facts that all the receipts were not on account processing charges and other facts giving rice to the discrepancy.

Citation :
M/s. Nabisco Confectionery & Food India Pvt. Ltd. Kolkata (PAN: AABCN 6222 D) (Appellant) . -Versus- I.T.O., Ward-12(4), Kolkata (Respondent)

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CS Bijoy
Published in Income Tax
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