EMERSON PROCESS MANAGEMENT CHENNAI P LTD.,CHENNAI vs. ACIT COMPANY CIRCLE 1(3), CHENNAI
Appeal is allowed
ITA 1270/CHNY/2018[2009-10]Status: DisposedITAT Chennai02 Jun 2022AY 2009-10
Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:1270/Chny/2018 िनधा&रणवष&/Assessment Year: 2009 - 2010
For Appellant: Mr. Ibraheem Shaik, C.A For theFor Respondent: Ms. R. Uma Maheswari, JCIT
Section 143(3)Section 40A(1)Section 40A(7)Section 40A(7)(b)Section 43BSection 92C
68,34,515/- . The case of the
Appellant was selected for scrutiny, and assessment under Section
Section143(3) read with Section 92CA of the Actwas framed vide, order
dated 31.03.2013, after making disallowance for Provisions of Gratuity
amounting to INR 4,22,526/- under Section 40A
