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2015 (2) TMI 405 - HC - Income TaxDisallowance of deduction u/S. 10B and 80IB - AO discarded the books of accounts of the assessee and concluded that production shown by the assessee is exceeding the sanction limit and the production data are inflated - ITAT allowed claim - Held that:- The Tribunal found that the production data are not found doubtful by any other regulatory authority. The Tribunal has relied upon the fact that the books of accounts which were duly audited. Thus if the Tribunal has recorded ultimate finding of fact that the discarding of books of accounts was not justified, and consequently the working out of the revise claim for deduction by AO, we find that such finding of fact would be outside the scope of judicial scrutiny, more particularly, when nothing is satisfactorily demonstrated before the Court that such finding of fact by the Tribunal can be said as perverse to the record. - Decided in favour of assessee.
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