Tax Case Review: Expense Disallowances, Revenue De-recognition, and CSR Expenses Addressed; Remands for Verification.

Disallowance of prior period expenses pertaining to expenditure crystallized or details received after completion of earlier years' audits. Genuineness not doubted, remitted to AO for verification of non-claim in prior years. Addition of depreciation on estimated 10% cost towards stamp duty/registration charges on properties with pending lease/sub-lease execution remitted to AO for de novo verification as per jurisdictional High Court order. Revenue de-recognition issue remanded to AO based on Supreme Court decision and application u/s 158A(1). Administrative charges on Andrews Ganj Project disallowed based on High Court ruling of no accrual of income. Grants-in-aid expenditure allowed as wholly and exclusively for business. Revenue recogni..... .....

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