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2013 (7) TMI 62 - AT - Income TaxAllowance of expenditure – cessation of business of activity - CIT allowed allowance of expenditure to assessee – Held that:- Assessing Officer ignored the very fact that there was a temporary lull in the business of the assessee and it was not a cessation of business of activity – Assessing Officer wrongly disallowed the expenses and made addition to the income of the assesse which was rightly deleted by the Commissioner of Income Tax(A) by passing the impugned order – Following the decision of L. VE. Vairavan Chettiar Versus Commissioner of Income-Tax, Madras [1965 (4) TMI 6 - MADRAS High Court] and Commissioner of Income Tax vs Anita Jain [2009 (1) TMI 774 - DELHI HIGH COURT]– Appeal dismissed.
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