DCIT , CORPORATE CIRCLE - 1 (1), CHENNAI vs. M/S ASPIRE SYSTEMS INDIA PRIVATE LIMITED , CHENNAI
In the result, appeals filed by the revenue for assessment
ITA 1069/CHNY/2022[2010-2011]Status: DisposedITAT Chennai13 Dec 2023AY 2010-2011
Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14
For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)
928 towards provision made for expenses on accrual basis for professional charges under section 37 without considering the fact that the appellant is following mercantile system of accounting.
The appellant seeks your leave to add, alter, amend or delete any of the grounds prayed at the time of hearing.”
:-4-: ITA. Nos: 1069, 1070 & 1071/Chny/2022,
39, 40, 159 & 315/Chny/2023
