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2009 (12) TMI 567 - HIMACHAL PRADESH HIGH COURTEstimation of hotel receipt - Assessing Officer worked out the occupancy days at 105 and the daily higher charges @ Rs.10,425/- and thus the total income was assessed at Rs.10,94,625/-, in respect of one of the hotels about which return was filed for the year 1994-95 - Tribunal came to the conclusion that the Assessing Officer had rightly worked out number of occupancy days at 105 and that the tariff worked out by him was based upon the rates approved by the Tourism Department and that at times the hoteliers do not get customers at such rate and, therefore, allowed 20% discount in the approved tariff adopted by the Assessing Officer and directed reassessment of income accordingly. - Held that: - here is absolutely nothing on record, indicating that the Tribunal has misread or misconstrued any material document or other evidence, relied upon by the parties. - Revenue appeal dismissed.
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