2019 (1) TMI 1740

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..... nterest expenditure which was alleged to be incurred towards extending interest free loans and advances to sister concerns - disallowance of employees contribution to Provident Fund as the payment in respect of the same was not made within the due date specified in the Act - disallowing expenses by alleging the same to be prior period expenditure have not been decided by the Tribunal, which amount .....

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..... ,24,112/-to the Book Profit while computing the MAT u/s 115JB. Ground no. 6 deals with appellant's claim that Ld. AO has erred in disallowing interest of Rs. 8,37,01,584/- being proportionate interest expenditure which was alleged to be incurred towards extending interest free loans and advances to sister concerns. Ground no. 7 relates to disallowance of employees contribution to Provident Fun .....

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