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TMI Blog2024 (3) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee mainly on the ground that the expenses have been accrued and also claimed by adopting scientific method - ITAT deleted the addition too - HELD THAT:- In view of the concurrent finding of fact that the provision created by the assessee is allowable as an accrued liability taking the fact that the income in relation to the solid waste disposal undertaken by the assessee was already accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an amount of Rs. 10,45,72,988/- under the head Solid Waste Disposal Charges in its books of account for the year under consideration. Out of the said amount, the assessee claimed an amount of Rs. 3,53,51,500/- for transporting the waste and amount of Rs. 4,24,22,100/- for Solid Waste Disposal Site expenses. Both these expenses, the assessee claimed on provisional basis. 2.1 Thus, the assessee c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of law: Whether on the facts and circumstances of the case and in law, the Appellate Tribunal has erred in deleting the addition of Rs. 7,77,73,600/- made by the AO on account of provision for expenses on solid waste disposal? 3 Heard Mr. Karan Sanghani, learned Senior Standing Counsel for the appellant revenue. He submitted that the Assessing Officer has rightly disallowed the expenses claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of solid waste on account of non-availability of proper site and had kept the waste at temporary site, it had booked the expenses for the disposal of the waste at the permanent site, commensurate to income accounted for by it on the basis of the actual estimation of expenditure which were required to be incurred. The ld. DR was unable to controvert these factual findings of the ld. CIT(A). The Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued liability taking the fact that the income in relation to the solid waste disposal undertaken by the assessee was already accounted for the year under consideration, we could not find any error of fact or law in the order of the ITAT. 5 In view of the above, no substantial question of law, much less any substantial question of law has arisen and on this count, the tax appeal is dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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