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2012 (2) TMI 170 - AT - Income TaxForeign travel expenditure - Son of partner, technical person - AO disallowed expense being personal in nature - CIT(A) affirmed AO - Held That:- Merely stating that the assessee has booked a stall and the sons of the partners were attending is not sufficient. The circumstances exhibits that the sons of partners were taken as those were in close relationship of partners and nothing to do with the business of the firm. Decided against assesee. Repair on rental building - Capital OR Revenue Expenditure - Held That:- In view of Madras Auto Service (P.) Ltd. (1998 - TMI - 5686 - SUPREME Court), repairing expenses carried out on a rental building are revenue in nature. Payment for Labour Charges - job work for sister concern - Held That:- Job work done is almost 5 times than the actual production. This clearly shows that the alleged job work charges have been paid to sister concerns merely with a view to avoid payment of legitimate taxes. Thus provisions of 40(A)(2) are clearly applicable.
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