Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 829 - AT - Income TaxDeletion of Tuition Fees Proceedings u/s 133A - Whether The CIT (A) had failed to appreciate the fact that in the statement recorded during the course of survey proceedings u/s.133A of the Act Held that:- Only evidence of actual fee receipt was only in the form of statement of the assessee recorded during the course of survey proceedings - the Revenue has not made any further investigation in the matter after retraction letter dated 5.12.2006 was filed, as they could have ascertained the quantum of fees from the students - The CIT(A) has also recorded that declaration was made by the assessee within a week itself, and at no stage, statement of any student to the contrary was confronted to the assessee - there is no mistake in the order of the learned CIT(A) in deleting the addition and the order of the learned CIT(A) on this issue is confirmed Decided against Revenue. Deletion of low household withdrawals Held that:- The assessee has withdrawn a sum and her husband has withdrawn for Household expenses of the family consisting of husband, wife and two children - The expenses seems to be reasonable, and therefore, no interference in the order of the CIT(A) on this issue is called for Decided against Revenue. Addition in Admission Fee - The CIT(A) has passed a well-reasoned order on the issue - The CIT(A) has recorded that in the business of education, general practice is to take admission fees or entrance fees separately from the tuition fees, and therefore, on the basis of preponderance of probabilities, sustained the addition made by the AO - there is no material before us to take a contrary view, and accordingly order of the CIT(A) on this issue is confirmed Decided against Assessee.
|