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2014 (2) TMI 553 - ITAT HYDERABADDeletion made by CIT(A) – Request for Enhancement of addition u/s 37 of the Act – Held that:- The decision in the CIT(A) upheld which states that there is no ground to doubt the expenditure booked in the hands of the appellant in respect of the two parties - Revenue was unable to place any material on record to contradict the findings of the CIT(A) –the recipients have rendered services and payments are made to them, which were reflected in their income-tax returns - The Assessing Officer has not pointed out any specific defects in the books of account, except making general remarks that the expenditure is excessive – it was disproved by the assessee by placing the percentage of expenditure incurred in the form of payments to Government Departments etc., to highlight that the composition of payments made to the sister concerns was a meager percentage of the total outgo - the tax authorities have not made out a strong case to make the addition – Decided against Revenue.
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