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2016 (1) TMI 862 - AT - Income TaxDisallowance u/s 40A(3) read with Rule 6DD - CIT(A) deleted the disallowance - Held that:- The assessee is in poultry business and purchasing birds at certain intervals with cash payments and has produced the ledger copy of M/s. Suguna Foods Ltd which is not disputed by Assessing Officer and relied on interpretation of clause (e) of Rule 6DD and explained that purchase of chicken birds falls within definition of livestock. Considering the above provisions of law, facts and circumstances of the case , the ld. CIT(A) has examined evidence available on record vis-a-vis explanations made by the assessee and there being no infirmity in the order of the ld.CIT(A), we are inclined to uphold the same by dismissing the ground raised by the Department. - Decided in favour of assessee. Disallowance of diesel and driver batta expenditure - CIT(A) deleted the disallowance - Held that:- We are of the considered opinion that the expenditure claimed by the assessee are reasonable and incidental to business and the ld.CIT(A) has rightly analyzed the nature of expenses and therefore, we are inclined to uphold the order of the ld.CIT(A) and dismiss the grounds of the Revenue.- Decided in favour of assessee.
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