2019 (2) TMI 1693

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....aj Sheth a/w Mr. Bharat Damodar I/b Kanga & Co. ORDER P.C. 1. This appeal is filed to challenge the judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short), raising following question for our consideration : "Whether on the facts and circumstances of the case and in law, the Tribunal erred in concurring with the decision of CIT(A) while deleting the addition made....

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....towards administrative and other related expenses and the entire expenditure was for the purposes of head office and, therefore, no restrictions in terms of Section 44C of the Income Tax Act, 1961 should be imposed. The Tribunal accepted the view of the assessee relying upon the decision in the case of this very assessee for the earlier Assessment Years 198990 and 199091. The Tribunal also referre....