Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 279 - ITAT MUMBAIExpenditure on remuneration of employees (i.e., four servants and two drivers) - additions confirmed by the FAA - Held that:- The tribunal per its orders for the succeeding two years, passed subsequently, has deleted the addition without making any endeavor to assess the same, on the basis that the Revenue has not placed any cogent material on record, but only made an ad hoc addition. The tribunal having found as a fact that the assessee would have spent not less than Rs.2.50 lakhs on the salary of the personal staff for A.Y. 2005-06, it was incumbent on it to examine the assessee case with regard to the sufficiency of his withdrawals with reference to the relevant expenditure, allowing in fact for the normal increase therein. The assessee having not furnished any details of his cash withdrawals for Rs.5.40 lakhs, it is not possible to state as to how much thereof can be applied to meet the other house-hold expenses and personal cash expenses. The matter is hardly one which merits being litigated, much less time and again. It is neither a fit case for being restored to the file of the assessing authority, nor do we think to allow any credit to the assessee for his cash withdrawals toward the relevant expenditure - thus without bringing any contrary material on record, adopted the salary figure for servants in disregard to the tribunal's finding thereon per its order for A.Y. 2005-06, therefore, so as to give a quietus to the matter, as well as meet the ends of justice, confirm the addition at Rs.1.50 lakhs as against at Rs.4.68 lakhs by the CIT(A) - partly in favour of assessee.
|