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2015 (9) TMI 69 - AT - Income TaxDisallowance u/s 40A (3) - Held that:- Section 40A(3) of the Act has been wrongly invoked as admittedly no expenses relatable to the addition has been claimed and the assessee has not claimed any expenses relatable to addition & the payments were not claimed as expenditure as is noted by AO - Decided in favour of assessee. Addition on on account of interest on Post Dated Cheques alleged to have been paid outside the books of accounts - CIT(A) deleted the addition - Held that:- The date of issue of cheques and date of encashments of PDCs is mentioned by AO himself and we find that the cheques were encashed within a period of six months and therefore respectfully following the Tribunal order in Westland Developers case [2014 (12) TMI 254 - ITAT DELHI ] we dismiss the ground of revenue.
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