Provision for salary based on pay revision decision of Government is allowable

ITAT MUMBAI BENCH ‘F’ TATA Communications Ltd. versus Joint Commissioner of Income-tax IT APPEAL NOS. 3062 & 3438 (MUM.) OF 2003 [ASSESSMENT YEAR 1998-99] Date of Pronouncement – 05.12.2012 ORDER N.K. Billaiya, Accountant Member   These cross-appeals by the Revenue and the Assessee are directed against the very same Order of the CIT(A)-24, Mumbai dated 17-2-2003 pertaining to the assessment year 1998-99. As both these appeals were heard together, they are being disposed of with this common order for the sake of convenience and brevity. 2. ITA. No. 3062/Mu...