Case Law Details
Case Name : M/s U.P. Co-operative Processing & Cold Storage Federation Ltd Vs A.C.I.T. (ITAT Lucknow)
Appeal Number : ITA No.280/LKW/2013
Date of Judgement/Order : 16/06/2015
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Lucknow
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BRIEF FACTS OF THE CASE AND QUESTION OF LAW
Brief Facts and Question of Law:
This is assessee’s appeal directed against the order passed by learned CIT (A)-I, Lucknow dated 06/02/2013 for the assessment year 2008-09. learned CIT(A)-I, Lucknow has not given weightage to this fact and legal status that provision of audit fee does not come under the ambit of 43B of the I.T. Act 1961.
CONTENTION OF THE REVENUE
Disallowance of Audit Fees related to A.Y. 2004-05, 2005-2006 and 2006-2007
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