2015 (11) TMI 1630

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....he Tribunal erred in law in upholding ad-hoc addition in respect of value of un-disposed scrap items as on the last date of the relevant previous year? 2. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of Rs. 3.45 crores out of provision made at the end of the relevant year, on the basis of management's best estimate, with respect to increase in price of material already supplied by the vendors, on the erroneous finding, that the aforesaid provision did not pertain to the relevant assessment year? 3. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of deduction of Rs. 426.38 lacs, claimed under section 80IA of th....

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.... purpose of putting up factory? 7. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of expenditure of Rs. 1,07,039 incurred on account of rental charges paid towards cars taken on lease, under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194-I of the Act ? 8. Whether on the facts and circumstances of the case, the Tribunal erred in law in holding that the appellant was liable to deduct tax at source under section 194C of the Act from reimbursement of certain portion of advertisement expenses, incurred by the dealers on their own account, aggregating to Rs. 186.10 lacs, without appreciating that (i) there was ....

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.... the facts and circumstances of the case, the Tribunal erred in law in confirming disallowance made by the assessing officer under section 40(a)(ia) by holding that the appellant was liable to deduct tax at source from hire charges of generator used at the corporate office amounting to Rs. 2,02,500 under section 194I of the Act? 12. Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding the disallowance of expenditure of Rs. 54,000 incurred on account of stitching charges paid at the time of purchase of uniforms for employees, on the ground that the contract with the vendor was in the nature of a contract for carrying out work / stitching, warranting deduction of tax at source under section 194-C....