Deletion of the disallowance by the Assessing Officer under Section 36(1)(ii) of the ITA.


Quick Summary
This case concerns an appeal by the Commissioner of Income Tax against an order by the Income Tax Appellate Tribunal. The Tribunal had upheld a decision to delete a disallowance made by the Assessing Officer under Section 36(1)(ii) of the Income Tax Act for the assessment year 2009-10. The Revenue's appeal was admitted on the substantial question of law regarding the correctness of this deletion. However, the appellant's counsel conceded that the issue was covered by a previous decision of the court.

Court :
Madras High Court

Brief :
Challenging the order passed in I.T.A.No.1843/Mds/2012 in respect of the assessment year 2009-10 on the file of the Income Tax Appellate Tribunal, Madras, ''D'' Bench, the Revenue has filed the above appeal.

Citation :
T.C.A.No.882 of 2013

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Published in LAW
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