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2011 (7) TMI 574 - HC - Income TaxSite expenses disallowed - Held that:- The disallowance is purely on ad hoc basis as admitted by the A.O. on 'estimate basis' but such adhocism is not tenable in the eyes of the law - No specific instances of expenditure had been pointed out which may disentitle the assessee's claim for site expenses- Decided in favour of assessee. Telephone & Vehicle running and maintenance expenses - Held that:- the audited books of account along with vouchers were produced by the assessee and thereafter the assessing officer had failed to show that the said expenditure was not for business purposes. Further, the disallowance was made on adhoc basis without there being any material which would justify that the amount had been spent for personal use of the directors - Decided in favour of assessee.
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