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2012 (7) TMI 249 - AT - Income TaxAddition on account of unvouched expenses - Salary expenses - partial relief in dis-allowance granted by CIT(A) on ground that assessee's books of accounts were subject to tax audit and AO has failed to record specific defects and particular vouchers in his assessment order - Held that:- Assessee, neither before CIT(A) nor before us, submitted any explanation regarding above infirmity, as noted by authorities below, despite an opportunity to submit the same. The addition of Rs.35,000 finally made by CIT(A) comes to less than 10% of expenses claimed i.e. amounting to Rs.3,90,105 and, accordingly, the addition on account of unvouched expenses deserves to be sustained. Appeal dismissed.
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