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2012 (2) TMI 195 - AT - Income TaxTraveling Expense - "Personal" OR "Business" - CIT(A): expenses were related only to travel & conveyance undertaken by the employees - Held That:- No evidence was brought on record by revenue to controvert the finding of CIT(A). Appeal of revenue rejected. Export Promotion - CIT(A) reduced dis allowance to 20% against 25% made by AO - Held That:- In respect of foreign tours, keeping full details, bills & vouchers is impossible. When in past years above position (20% disallowance) was accepted there is no reason to interfere with the same. Bogus Purchases - Held That:- Payments made by A/C payee cheque, copies of ledger has been filed with paper book. CIT(A) rightly deleted additions. Undisclosed Income - "Donations" shown as gifts - Held That:- Assessee has filed copies of statement of donations with relevant receipts issued by the donees - personal bank account with HSBC Bank reflecting donations made - and balance sheet with Income & Expenditure account and Receipts & Payment Accounts etc. Donation made by A/C payee cheque same are duly reflected in the assessee’s individual accounts. Decided in favour of assessee.
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