2021 (10) TMI 875

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.... ORDER Per Suchitra Kamble, JM This appeal is filed by the Revenue against the order dated 01/02/2018 passed by CIT(A)-42, New Delhi for assessment year 2008-09. 2. The grounds of appeal are as under:- "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in allowing relief of Rs. 38.57 crores on expenditure which has neither been ascertained....

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....3(3) read with Section 144C of the Act on 30/05/2013. Determining the total income at Rs. 4585,87,70,541/- after making additions/disallowances amounting to Rs. 3355,12,31,399/- (before deducting 2007-08 adjustment Rs. 76.62 crores) to the returning amount. Against the final assessment order, the assessee filed appeal before the Tribunal which was disposed off vide order dated 13/6/2014 wherein th....

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....lowances u/s. 14A towards Rs. 123.39 lakhs. 4. Being aggrieved by the assessment order u/s. 254/143(3), the assessee filed before the CIT(A). The assessee CIT(A) partly allowed the appeal of the assessee. 4. The Ld. DR submitted that the CIT(A) erred in allowing relief of Rs. 38.57 crores on expenditure which has neither been ascertain or crystallized during the year and nor was the TDS dedu....