Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 844 - HC - Income TaxPrinciples of natural justice - Deduction - Foreign travel - Held that: - Whether evidence is to be allowed, is a matter of discretion depending upon a fact situation. In the present case, the issue dealt with was the assessee's claim for deduction of amount towards expenses incurred by Sunil Kumar Malhotra on foreign travel. The assessee had all the opportunity before the Assessing Officer to produce evidence that Sunil Kumar Malhotra was representing it and the expenditure was genuinely incurred for business purpose. No doubt, the Commissioner of Income-tax (Appeals) accepted the plea of the assessee, the Tribunal was entitled to go into the correctness of the said finding and take its own view by appreciation of evidence. There was no obligation on the part of the Tribunal to allow further evidence as no new point was raised. - Decided against the assessee.
|