ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. BRAHMAPUTRA VALLEY FERTILIZER CORPORATION LIMITED, DIBRUGARH

In the result, both the appeal of revenue as well as Cross Objection of the assessee are dismissed

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 43B of the Act. 3. Whether on the facts and circumstances of the case, the Ld. CIT(A)was justified in deleting the disallowance of prior period adjustment when such prior period expenses is not allowable to an assessee following the mercantile system of accounting.” C.O. No. 01/Gau/2022 Brahmaputra Valley Fertilizer Corpn. Ltd., AY 2008-09 3. The issue

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year