Taxcharcha
Income TaxRecent Case Laws

As the assessee is regularly following the accounting practice of making provision on year to year basis on the basis of the performance of the employees and the same is definite and accured liability of the assessee for the year for which the services have been rendered by the employees and the same partakes the character of the salary and hence cannot be disallowed. – ITAT Delhi

M/S ADMACH AUTO LIMITED, ITA NO. 9543/DEL/2019

 

 

[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/ITAT-Delhi-28.03_03.odt” comments=”true” SVG=”true”]

 

To Download, TV Today Network Limited

Related posts

Karnataka AAR – Anil Kumar Agrawal – Executive Director Salary exempt from GST

Team Taxcharcha

Not passing a separate order for disposing off the objections of the assessee is a clear violation of law laid down by the Hon’ble Apex Court in the case of GKN Driveshaft – ITAT Delhi

Team Taxcharcha

The Long duration post graduate programs offered by Indian Institute of Management, Bangalore will be exempt from GST under Si. no. 66 of the Notification No. 12/2017 CT(R) – AAR Karnataka

Team Taxcharcha