Commissioner of Income Tax -II vs. M/S Sri Ramanjaneya Poultry Farm Pvt., Ltd.,

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

disallows the claim, then plaintiff had appropriate remedy to challenge the said order in an appeal but the plaintiff failed to do so. This suit in view of Section 293

Commissioner of Income tax-V, vs. M/s. INTRACK INC,

disallowance of expenditure. The tax, if is deducted at any time during the financial year and paid before the date of filing of the return, the Legislature intended to allow deduction on such expenditure with an intention to permit additional time for most deductors upto September of the next financial year. 17.1: We draw further support from the fact that