https://www.taxtmi.com/caselaws?id=213180 The High Court of Allahabad dismissed the appeal under Section 260-A of the Income Tax Act, 1961, filed by the department against the judgment of the Income Tax Appellate Tribunal for the Assessment Year 1976-77. The court upheld the deduction claimed by the assessee for Additional Dearness Allowance, despite the lack of provision in the assessee's books for the claimed amount. The appeal was denied, affirming the Tribunal's decision in favor of the assessee regarding the disallowance of the claim for Additional Dearness Allowance. en-us Thu, 05 Apr 2012 00:00:00 +0530 Sat, 12 May 2012 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213180 The High Court of Allahabad dismissed the appeal under Section 260-A of the Income Tax Act, 1961, filed by the department against the judgment of the Income Tax Appellate Tribunal for the Assessment Year 1976-77. The court upheld the deduction claimed by the assessee for Additional Dearness Allowance, despite the lack of provision in the assessee's books for the claimed amount. The appeal was denied, affirming the Tribunal's decision in favor of the assessee regarding the disallowance of the claim for Additional Dearness Allowance. Case-Laws Income Tax Thu, 05 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213180