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2015 (10) TMI 1620 - AT - Income TaxDisallowance of expenses relating to diesel and trip bhatta - as per assessee as in A.Y. 2010-11, the CIT (A) has sustained the disallowance at 1.11% and therefore, in the year under appeal the disallowance should be scaled down to1.11% of the total expenditure - Held that:- We find that in the Assessment Year 2010-11, the CIT (A) given a finding that the ratio of expenditure to transport income has come down from 62.47% to 52.39% and the gross profit has also increased to 37.53% and 47.61%. Before us the A.R. of the assessee has not brought any material on record to show that the ratio of expenditure to transport income has come down drastically and the gross profit has also increased substantially as was the case before the CIT(A) in the assessment year 2010-11. In absence of the same, the contention of the A.R. of the assessee cannot be accepted. We therefore, dismiss this ground of appeal. - Decided against assessee.
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