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2016 (11) TMI 1642 - AT - Income TaxAddition u/s 40A(2)(b) - payment to the persons specified - HELD THAT:- It is clear that the disallowance under this section is made in respect of the expenses incurred or payments made which are not deductible. This section has no application to income aspect of the assessee. AO has made disallowance u/s 40A(2)(b) in respect of income which the assessee in his opinion ought to have earned rather than certain expenses incurred, the provisions of this section are not attracted. Therefore, uphold the impugned order on this score deleting the disallowance. - Decided against revenue.
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