Criteria for expense disallowance and depreciation disallowance under the Income Tax Act
Last updated: 09 June 2021
Court :
ITAT Mumbai
Brief :
Aforesaid appeals by assessee for Assessment Years (AY) 2013-14 & 2014-15 contest ommon order of Learned Commissioner of Income-Tax (Appeals)-33, Mumbai [CIT(A)], dated 06/12/2018 qua confirmation of certain expense disallowance as well as depreciation disallowance. Both the appeals are recalled matter since the same were disposed-off by the Tribunal ex-parte qua the assessee vide order dated 13/03/2020. However, the assessee moved miscellaneous application and the order was recalled. Accordingly, the appeals have come up for fresh hearing before this bench.
Citation :
I.T.A. No.614/Mum/2019
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