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2016 (2) TMI 80 - AT - Income TaxDisallowance of salary expenditure - CIT(A) allowed the claim - Held that:- Once it is established that the business was set up all related expenditures will have to be allowed as deduction. Hence, we do not find any infirmity in the impugned order passed by the Ld. CIT(A) on the issue in dispute and hence, we uphold the same by dismissing the appeal filed by the Revenue. - Decided against revenue Disallowance of depreciation - CIT(A) allowed the claim - Held that:- Act does not allow for partial depreciation being allowed once the assets has been put to use. Hence, we do not find any infirmity in the impugned order passed by the Ld. CIT(A) on the issue in dispute and therefore, we uphold the action of the Ld. CIT(A) of deleting the addition in dispute - Decided against revenue
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