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2013 (7) TMI 262 - GUJARAT HIGH COURTDisallowance on expenses - Tribunal deleted - Held that:- issue involved stood covered in favour of the assessee by the decision of the Tribunal in assessee's own case in I.T.A. No.3232/Ahd/1996 - Same was followed in assessee's own case in I.T.A. No.936/Ahd/1999 for the Assessment Year 1992-93 - [2006 (8) TMI 519 - GUJARAT HIGH COURT] was preferred by the Revenue, but the same was withdrawn for the purpose of filing miscellaneous application for correction of the alleged apparent mistake committed by the Tribunal - Appeal dismissed. Disallowance of expenditure on salary - Held that:- if any staff is deployed at the residence of the Chairman for the purpose of looking after basic requirements such as cleaning of the house, attending to official guests, receiving telephones and such other sundry responsibilities, the same would fall within the description expended wholly for the purpose of business. However, amount involved is not very significant. We would, therefore, like to examine such a question in an appropriate appeal proceedings.
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