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2009 (12) TMI 574 - AT - Income TaxBusiness Expenditure - payments to truck owner/operator - AO without any basis and evidence clubbed payment, treating payment exceeding Rs. 20,000 - AO applied provisions of s. 40(a)(ia) - AO has not considered provisions for filing 15-J and has not given lime to file 15-J - non-production of Form No. 15-I cannot be taken as blunder committed by the assessee and burdening the assessee for heavy taxable income - other issue being payments exceeding Rs. 20,000 made during period under consideration, contention of the assessee is found that the AO has clubbed more than one payments thereby finding the same exceeding Rs. 20,000 prescribed under the Act - whether single payment exceeds Rs. 20,000 or not – Matter remanded to AO for de novo consideration
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