Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 743 - HC - Income TaxWhether on the facts and circumstances of the case and on a true and correct interpretation of section 37 of Act, the Tribunal was legally correct in upholding the disallowances of (a) Rs.1,00,000/- : under the head repairs & maintenance (to building); (b) Rs.1, 83,500/- : out of motor upkeep expenses; (c) Rs. 1,84,000/- : out of payments made to M/s A.K. Katare & Co., Chartered Accountants, as had been grouped under the broader head Miscellaneous Expenses.– Held that:- Questions raised by the appellant are not the questions of law much less substantial questions of law to be considered by the Court. Each of the question is based upon the assessment of evidence, which was placed before the Income tax authorities – All the expenses are disallowed by the Income Tax Authorities – All the findings was arrived on the basis of evidence – Decided against the Assessee.
|