THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)
ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 271(1)(c)
43B(f) of the Act. It appears that the appellant took cognizance of interim order of the Hon'ble Supreme Court while paying advance tax, but finally it was claimed as admissible expenditure in the P & L A/c. The appellant has claimed expenditure which is not admissible in law and thereby furnished inaccurate particulars of income the resultant effect being