2023 (1) TMI 136

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..... ssessment years 2011-12 and 2014-15 should be allowed as a deduction or should be included in the income of the company? - as decided by HC there is no substantial question of law in the present cases. The assessing officer and CIT (A) have given a concurrent finding that the assessee has paid the bonus in lieu of the dividend and therefore, the above sum is disallowed u/s 36 (1) (ii) - ITAT also .....

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..... 4285/2022 - - - Dated:- 19-9-2022 - Hon'ble Mr. Justice Surya Kant And Hon'ble Mr. Justice J.B. Pardiwala For the Petitioner(s) : Mr. Ajay Vohra, Sr. Adv., Mr. Rohit Jain, Adv., Mr. Aniket D. Agrawal, Adv., Mr Samarth Chaudhari, Adv. And Ms. Kavita Jha, AOR ORDER Heard learned Senior counsel appearing for the petitioner and gone through the record. There is a co .....

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