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

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Last updated: 27 March 2021
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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