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2010 (10) TMI 612 - AT - Income TaxDisallowance u/s 10A - In the absence of any adverse finding on the information filed by the assessee, leaving aside the fact that no opportunity was provided to the assessee by the Assessing Officer during the course of remand proceedings as well as assessment proceedings, the learned CIT (A) concluded that the impugned addition made by the Assessing Officer is without any basis and accordingly deleted the addition of 10 lakhs - Held that: not find any merit in the contention of the appellant that the provision of section 40A(2)(b) are applicable in the instant case particularly in the absence of giving the assessee a reasonable opportunity of being heard and in the absence of commenting upon the material placed before him during the course of remand proceedings Regarding Travelling Expenses - Considering the nature of the business of the assessee, obtaining the latest information on the technological advancements, concerning dental implants, is necessary for a trader so as to utilise the same in the process of persuading the purchasers to utilise the imported products - Decided in favour of the assessee Regarding Sales Promotion Expenses and Commission Payments - there are no specific instances pointed out and no opportunity has been given to the appellant to rectify the prima facie adverse findings - No material whatsoever was furnished by the learned DR to contradict the findings of the learned CIT (A) - Appeal is rejected
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