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2013 (8) TMI 284 - AT - Income TaxAddition of bogus claim of consultancy charges payments - unsubstantiated payments of software development charges - repair & maintenance expenses incurred on the residence of Director - CIT(A) has restricted the additions - Held that:- The assessee has produced all proof that was necessary to support its contentions. It is rather the AO who has no proof or support in respect of his contentions in terms of the authorities as explained and stated hereinabove. The survey statement was inadmissible as evidence in the light of the decision of the supreme authorities on the point - during the subsistence of the consultancy agreement, the appellant company did not receive any complaint from M/s. LMZ Energy (India) Ltd. regarding the services provided by M/s. T & G Quality Management Consultants Pvt. Ltd. It may not be out of place to mention here that the appellant company received part consultancy fee from M/s. LMZ Energy (India) Ltd during the year under consideration. The documentary evidence were filed during the course of assessment proceedings to prove the genuineness of the transaction between the appellant company and M/s. T & G Quality Management Consultants Pvt. Ltd - CIT(A) has passed a well reasoned and elaborate order for both the years considering each and every aspect of the matters in detail and the basis and reasoning as given by Ld. CIT(A) are found to be just and appropriate. In the absence of any contrary material having been placed on record, there is no reason to interfere with order's of CIT - Decided against Revenue.
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