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2019 (1) TMI 1585 - ITAT CHENNAIDisallowance of guest house rent and related expenses - allowable business expenditure - HELD THAT:- All the emails talk about a trip to India, but none of them refer to the guest house in particular. Even before us, prima facie, the assessee has not filed any evidence in the form of Guest House Register containing the details of check-in & check-out of guest, number of days of stay of the guest, etc. Absolutely, there was no corroborative evidence produced by the assessee for the usage of the premises as guest house. Denial of the expenditure by the authorities below was not merely on the ground that the address of the guest house was not mentioned in the correspondence, but, there was no concrete evidence for the usage of the premises as guest house. Each assessment is distinct and we have to adjudicate the issue purely based on the facts of the case in hand even though the assessee has not filed copy of the order of authorities below having allowed the guest house expenditure in the earlier assessment years. We are inclined to concur with the conclusion as drawn by the ld. CIT(A), who has considered each and every aspect of the issue before arriving at the conclusion drawn by him when no contrary material has been provided by the assessee with regard to the usage of the premises as guest house and thus, the ground raised by the assessee stands dismissed.
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