M/S GINNI FILAMENTS LTD.,MATHURA vs. A.C.I.T., RANGE-3, MATHURA

In the result, the appeal of the assessee is partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

4. BECAUSE, the authorities below had fallen in error in disallowing prior period expenses amounting to Rs. 13,52,866/- and taxing prior period income without considering the normal prudence accounting system an erroneous interpretation of law and without appreciating that accruals event of the same has taken place in current year. 5.BECAUSE, the authorities below had fallen in error

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed