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2014 (3) TMI 1095 - HC - Income TaxAllowability of maintenance expenditure - Business expenditure - similar dis-allowances were made by the assessing officer and were deleted by the said Appellate Tribunal - Held that:- In paragraph 8 of the order under challenge these are the very fact which are referred to by the Tribunal in dismissing the Department's appeal. The findings are essentially factual and rendered in the backdrop of the material produced. They are consistent therewith. The Assessee was maintaining the premises as business centre. The maintenance expenditure required for maintenance of such commercial premises has, thus, been upheld. The quantum of ₹ 60 lakhs was held not to be unreasonable, considering the nature of the business and the total investment of ₹ 5.25 crores. In the light of the above, we do not see as to how substantial question of law arises for consideration and determination in this appeal. We find that the appeal cannot be entertained because the attempt is to re-appreciate and reappraise the factual material. That is impermissible when the findings are not vitiated by any error of law apparent on the face of the record or perversity.
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