ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR
In the result, the ground no
ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14
Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee
Section 143(3)Section 250(6)Section 40Section 43D
section 43D.
iv.
On the facts and in the circumstances of the case, the Ld.CIT(A) has wrongly deleted the addition of Rs.2,00,00,000/- on account of Provision for Gratuity and Leave Salary without appreciating the fact that these were not ascertainable liabilities during the year under consideration.”
2. The assessee has taken the following additional ground:
“ADDITIONAL
