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2013 (1) TMI 761 - HC - Income TaxDisallowance of commission expenses - disallowance of depreciation on tangible assets - Held that:- it was not open to the department to determine the expenditure the assessee - As per the decision of CIT, Andhra Pradesh Vs. Dhanrajgirji Raja Narasinghirji [91 ITR 544] - books of accounts were maintained by the assessee - merely because in the subsequent year more expenses are incurred by the assessee disallowance was not justified - decided in favor of assessee Held that:- As per the tax appeal No. 509 of 2012 - no question of law for onsideration arises and the same is dismissed
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