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2013 (5) TMI 384 - AT - Income TaxDisallowance of Miscellaneous expenditure – As per revenue the details in respect of miscellaneous expenditure remained to be filed therefore the allowability of such expenditure is not possible and accordingly addition made was made to total income. CIT (A) restricted the disallowance to 10% of the claim on adhoc basis. Held that:- Assessee did not furnish the details as required by AO and so AO had no option than to disallow the amount at 90% of the total claim. The learned CIT (A) without referring the matter to AO, restricted the disallowance to 10% of the claim on adhoc basis. He also did not allow AO to examine the vouchers but gives a finding that the bills and vouchers have not been produced before AO, that is the reason why he is restricting the disallowance to 10%. Considering assessee's submissions that it is a public limited company and all expenses are properly vouched, we in the interest of justice, restore the issue to the file of AO to examine the nature of the miscellaneous expenditure and allow the same after due verification.
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