this appeal which has
been explained as owing to the regular incumbent going on leave for a
month at the relevant point of time resulting ... Revenue which is
explained as owing to the regular incumbent going on leave and
consequently delay in filing the appeal. We find the reasons assigned
auction as a member of the chit group, when the
regular members leave/default in paying regular chit amount. The
assessee's contention
St. John'S Medical College & Hospital, ... vs Assessee
IN THE INCOME TAX APPELLATE
covered by a valid
insurance policy and premium being regularly paid, incurs
no liability towards leave encashment.
The liability, being covered by a valid insurance
accrued according
to the method of accounting regularly followed by
the appellant.
6. The appellant seeks your leave to add, alter,
amend or delete
issued to the
Appellant after the date of regular assessment.
The appellant craves leave to add, alter, rescind and
modify the grounds herein above
accordance with the method of accounting
regularly employed by the assessee.
5. The Appellant craves leave to add, to alter or to delete
even when
deposits are out of regular business funds.
6. The appellants craves leave to add/alter any of the grounds of appeal ... assails the action of the CIT(A) in
holding that income from regular Members only is eligible for deduction under
section
M/S Bosch Limited , Bangalore vs Assistant Commissioner Of Income Tax ... on 13 September, 2022
with the regular
and associate members.
Each of the above grounds is without prejudice
to one another, the appellant seeks the leave
