Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (2) TMI 20 - HC - Income TaxWhether the provisions of section 40A(2)(b) are applicable in the present matter where the salaries/payments were made to the close relatives of partners of the assessee-firm ? - Whether the Assessing Officer is bound to admit the entries made in the cash books even if their genuineness is doubted and further is it necessary for the Assessing Officer to first reject the cash books, purchase vouchers and expenses bills, etc., even if he disagrees with the same for the purpose of making addition or for rejecting the claim of the assessee-firm ? - Whether the learned Income-tax Appellate Tribunal was right in its wisdom to allow the claim of Rs. 2,13,000 on account of depreciation in new bodies even if the bills for the same were not produced and in spite of it expenditure written on letter head that too without any sales tax number on it was produced ? Whether the Income-tax Appellate Tribunal was right in its wisdom to allow deletion of disallowance of Rs. 1,16,000 out of salary Rs. 28,341 out of diesel and oil consumption ?
|