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2014 (12) TMI 1201 - AT - Income TaxAddition on account of AIR information - Held that:- It has been held time and again by this Tribunal that the additions made solely on the basis of AIR information are not sustainable in the eyes of the law. If the assessee denies that he is in receipt of income from a particular source, it is for the AO to prove that the assessee has received income as the assessee cannot prove the negative. It is the case of the assessee that it had received only ₹ 1,00,000/- from Allied Digital Services Ltd. However, as per the AIR information, the assessee had received ₹ 4,49,440/- from the said party. There is no reference of amount of ₹ 1,00,000/- in the AIR information, rather, the detail of amount has been given as ₹ 3,00,000/- on 02.01.08 and ₹ 1.49 lakh on 24.03.08. The issue be restored to the file of the AO for consideration afresh in this respect. - Decided in favour of assessee for statistical purposes. Disallowance on account of partner’s conveyance allowance - Held that:- A.R. has submitted that in fact the amount in question was not the conveyance allowance rather the same was reimbursement of the actual expenses incurred by the partners in the ordinary course of business. It has been further submitted that the firm owns one car only and hence the outside conveyance as and when required was used by the partners. The expenses were very reasonable. Thus we restore this issue to the file of the AO to examine it afresh in the light of the submissions made by the Ld. A.R. and the evidences in the shape of vouchers etc. in this regard.- Decided in favour of assessee for statistical purposes. Disallowance on account of depreciation of car and telephone expenses - Held that:- From the record, it has been found that the lower authorities have disallowed only 1/5th of the amount. Taking into consideration of the facts and circumstances of the case, we find that the same is a quite reasonable disallowance. Hence, we confirm the finding of the lower authorities on this issue.- Decided against assessee
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