Sun Paper Mill Ltd. v. Dy. CIT (2020) 83 ITR 44 (SN) (Chennai)(Trib.)

S. 37(1) : Business expenditure-Profits on sale of asset–Prior period expenses-Earned leave paid to employees-Matter remanded to the Assessing Officer. [S. 254(1)]

 

Tribunal remanded matter to the Assessing Officer, in respect of profits on sale of  asset, prior period expenses, earned leave paid to employees. (AY. 2014-15)