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2016 (10) TMI 888 - AT - Income TaxDisallowance of consultancy charges - whether the expenditure was not incurred wholly and exclusively for the purpose of business of the assessee ? - Held that:- We find that in the instant case, the AO has agreed that submissions were duly made and all payments cannot be doubted. In our considered opinion, it is not the duty of the Department to hold that where the expenditure is to be made. It is for the business-man to decide where the expenditure is to be made for smooth functioning of the business. Looking to the totality of the facts of the case, we do not find any ambiguity or irregularities in the order passed by the ld.CIT(A), the same is hereby upheld. Thus, grounds raising by the Revenue in this appeal are dismissed. - Decided in favour of assessee
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