2023 (4) TMI 1368

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... expenses claimed as deduction - HELD THAT:- Issue involved in this appeal is covered by the decision of this Court in M/s. Quest Global Engineering Services Pvt. Ltd [ 2021 (3) TMI 434 - KARNATAKA HIGH COURT] holding the questions of law in Assessee s favour. - Hon'ble Mr Justice P.S. Dinesh Kumar And Hon'ble Mr Justice C.M. Poonacha For the Appellants : Sri. Dilip M, Standing Counsel F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l? (2) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the disallowance made by assessing authority in respect of future expenses claimed as deduction by erroneously holding that provision for future expenses in the case of assessee is an allowable expense ignoring the fact that the provision claimed was not on the basis of past event, quant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X