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2013 (3) TMI 54 - HC - Income TaxDistribution expenses disallowed - assessee is distributor of a mobile service provider - ITAT allowed the claim to the extent of 60% as agianst 40% allowed by CIT(A) - Held that:- CIT(A) recorded a finding that the AO has reported that the voluminous nature of entries cannot be verified. Thus once the AO himself has failed to verify the entries, there is no reason to disallow the distribution expenses. The Tribunal has allowed the expenses to the extent of 60%. As AO himself has not verified the entries though, it recorded finding that the distribution expenses to the extent of Rs.75,43,120/- as genuine. There was no reason, without verification of the record to decline the remaining amount as well. Therefore, the distribution expenses have rightly been allowed by the Tribunal. Such finding does not give rise to any question of law as it is finding of fact as to whether the assessee is entitled to the entire claimed amount as distribution expenses or not.
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