https://www.taxtmi.com/caselaws?id=248972 The High Court dismissed two Tax Appeals filed by the Revenue challenging the disallowance of amounts under Section 43-B of the Act for the Assessment Year 1992-93. The Court upheld the decisions of the ITAT and the Commissioner of Income Tax (Appeals), ruling in favor of the assessee based on the finality of the order for the Assessment Year 1989-90, where similar benefits were granted. The appeals were dismissed, affirming the disallowances made for the respective years. en-us Tue, 10 Jun 2014 00:00:00 +0530 Tue, 01 Jul 2014 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248972 The High Court dismissed two Tax Appeals filed by the Revenue challenging the disallowance of amounts under Section 43-B of the Act for the Assessment Year 1992-93. The Court upheld the decisions of the ITAT and the Commissioner of Income Tax (Appeals), ruling in favor of the assessee based on the finality of the order for the Assessment Year 1989-90, where similar benefits were granted. The appeals were dismissed, affirming the disallowances made for the respective years. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248972