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Expenses allowed in earlier year cannot be disallowed in subsequent years if facts are same
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax Vs Hindustan Fertiliser Corpn.Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08 & 2008-09
- Courts
- All ITAT, ITAT Delhi
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IN THE ITAT DELHI BENCH ‘C’
Assistant Commissioner of Income-tax
versus
Hindustan Fertiliser Corpn.Ltd.
IT Appeal Nos. 2045 & 3318 (DelHI) of 2012
[Assessment years 2007-08 & 2008-09]
January 11, 2013
ORDER
ITA Nos.2787 & 2788/Del/2012 :
G.D. Agrawal, Vice-President – These appeals by the assessee are directed against the separate orders of learned CIT(A) dated 30.03.2012 and 10.04.2012 for the assessment years 2006-07 & 2007-08 respectively.
2. The common ground raised by the assessee in both these appeals reads as under:-
Grounds in ITA No.2787/Del/2012:-
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