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2003 (5) TMI 50 - HC - Income Tax"(1) Whether, Tribunal was justified in upholding the addition of Rs. 3,00,000 on account of consultancy and liaison charges without there being a finding by the learned Assessing Officer that no services were rendered by Assam Vegetable and Oil Products Pvt. Ltd. to the appellant-firm? - (2) Whether, Tribunal was justified in making the disallowance under the head 'Land development' when it would be clear and evident from the records of the instant case that the land acquired was in the better interest of the trading activities of the appellant-firm? - (3) Whether, Tribunal was justified in making the disallowances under the head 'Additions' under section 40A(3) of the Income-tax Act when, on the facts and circumstances of the case, it would be evident and clear that the appellant-firm in view of the unavoidable and explainable circumstances had to make the aforesaid cash payments. - The appeal is partly allowed
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