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2016 (8) TMI 264 - AT - Income TaxDisallowance of purchase and professional/ technical fee - Held that:- A cursory glance upon these bills and other evidences shows that these cannot be ignored without their verification. Therefore, with a view to meet the ends of justice, we send both of these issues back to the file of the AO with a direction to give adequate opportunity of hearing to the assessee to file all the details and evidences as may be considered appropriate by the assessee. The AO shall decide this issue afresh after taking into account the same on objective basis. - Decided in favour of assessee for statistical purposes. Ad-hoc disallowance of certain expenses @ of 20% - Held that:- It is noted that on this issue requisite details and evidences have been furnished by the assessee before the lower authorities. There were no basis to make an ad-hoc disallowance as per law and therefore, ad hoc disallowance of ₹ 1,99130/- is directed to be deleted.
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