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2013 (5) TMI 106 - AT - Income TaxDeduction u/s.80IB - manufacture - standardisation and pasteurization of milk - Held that - There is no dispute to the fact that the issue relating to pasteurization of raw milk amounts to manufacture or not stands decided against the assessee by the decision of the Special Bench of the Tribunal (Pune) in the case of B.G. Chitale Vs. JCIT reported in [2008 (6) TMI 303 Pune] Therefore, the issue has to be decided against the assessee. Since the jurisdictional High Court in the case of the assessee for the preceding two years has already admitted the substantial question of law which has already been mentioned above, therefore, in view of the declaration u/s.158A(1) filed by the assessee in Form No.8, we direct the Assessing Officer to amend the order, if the issue is decided in favour of the assessee at a later date. We hold and direct accordingly. Disallowance out of the travelling, conveyance, repairs and maintenance of vehicles, postage and telephone etc. - Held that - After hearing both sides we find the assessee claimed an amount of Rs.13,35,085 towards travelling and conveyance, vehicle repairs and maintenance, guest entertainment and postage and telephone expenses etc. for the impugned assessment year. The Assessing Officer disallowed an amount of Rs.75,000 out of the said claimed expenses on estimate basis in absence of maintenance of log book for vehicles and telephone call register with the observation that possibility of their use for personal purposes cannot be totally ruled out. The Ld. CIT(A) has upheld the same. Since the assessee could not improve its case before the Tribunal, we are not inclined to interfere with the orders of the authorities below. Accordingly dismissed.
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