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2010 (10) TMI 196 - AT - Income TaxDeduction u/s 80RR - Expenditure u/s 37(1) - personal expenditure - assessee had claimed deduction under section.80RR at the rate of 30 per cent on professional remuneration of Rs. 1,26,39,773 for doing shows abroad - Held that: - Assessing Officer has clearly noted that assessee has filed a letter from Shri Vijay Taneja and has not submitted any such agreements. Further in the Form-10H Annexed with the assessment order in the column of place of residence in respect of all items the particular filled are “not available”. - since assessee has been deprived from filing of the papers before us because of the fault of on behalf of assessee only, we are of the view that in the interest of justice this matter should go back to Assessing Officer to be re-examined in the light of observations. Addition of Income – On accout of legal expenses and professional charges without appreciating the fact that the criminal offence was committed by assessee in his personal capacity and not in his professional capacity as an actor - Hence, the same being personal in nature cannot be allowed under section 37(1) of the Act – Appeal is partly allowed
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