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2012 (7) TMI 722 - AT - Income TaxAddition on account of unvouched expenses - total expenditure was Rs.24,56,543 but the AO made an ad hoc disallowance of Rs.5,00,000 without assigning any particular reasons. Therefore, its deletion by ld. CIT(A) is just and proper - AO made disallowance of Rs.5,00,000 with a finding to cover leakage in respect of unvouched other expenses, without assigning any reasonable basis or cause – In favor of assessee Operation software expenses - revenue expense or capital – Held that:- Same operating expenditure was allowed as revenue expenditure in AY 2005-06 by the ld. CIT(A), therefore, as per principle of consistency, the ld. CIT(A) was right in deleting this disallowance in the year under consideration i.e. 2006-07 – In favor of assessee
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