Tag: ITAT Indore

ITAT directs AO to examine claim of deferred revenue expenditure not claimed in profit and loss account In a recent judgment, ITAT Indore has directed AO to examine claim for deduction of expenses treated by assessee as “deferred revenue expenses” in books of account as books entries are …

Patwari certificate should be on government letter head bearing government seal, signature and designation of designated local revenue authority – ITAT  In a recent judgment, ITAT Indore has held that Patwari certificate for municipal limit of land should be on government letter head instead of plain paper leaving …