2015 (3) TMI 1202

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....al has been filed by the Revenue against order dated 01.08.2013 passed by Ld. CIT(A)-14, Mumbai for the quantum of assessment u/s 143(3), on the following grounds: "1. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in deleting the disallowance made by the AO of Rs. 14,81 ,34,192/- incurred by the assessee on project development expenditure ignoring t....

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.... 2. At the outset, learned counsel submitted that the Ld. CIT(A) has followed the earlier order passed by the Ld. CIT(A) for the A.Y. 2008-09, which has been confirmed by the Tribunal vide order dated 27.11.2013. Even in the grounds, the revenue has stated that the order of the Ld. CIT(A) for A.Y. 2008-09 has not been accepted by the department and matter is sub judice before the ITAT. Hence the ....

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....revenue expenditure. From the breakup of the details of the expenditure, it is seen that following expenses have been debited: Details of revenue expenditure debited to CWIP  Amount (Rs.) Salaries & Wages 56,384,211 Contribution to Provident Fund, 3,515,643 superannuation Fund Gratuity, Leave   Encashment Others 5,524,445 Rent 12,222,525 Travelling ....