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2017 (12) TMI 1674 - AT - Income TaxDisallowance of vehicle expenses and miscellaneous expenses - adhoc addition @5% - search and seizure action u/s 132 as carried out by the Investigation wing - HELD THAT:- Vehicle expenses, tea and sundry expenses were supported by bills and vouchers. Admittedly, the burden is upon the assessee to furnish necessary evidence to substantiate the claim. To put an end to the litigation, we deem it appropriate to reduce the addition to ₹ 1 lakh out of ₹ 1,82,609/- sustained by the Ld. Commissioner of Income Tax (Appeal) as the personal use of these expenses cannot be ruled out. Thus, the appeal of the assessee is partly allowed.
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