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2009 (8) TMI 3 - HC - Income TaxDisallowance of expenses – Expenses on of total fuel and firewood has been allowed in the earlier year but rejected in the current year by the AO whereas CIT(A) and ITAT allowed the expenses – AO disallowed the expenses and made addition from inward and outward freight expenses on the basis that no bills were produced for such expenses, CIT(A) and ITAT allowed the expenses on the GRN’s (Goods Return Notes) issued by the transporters – Held that - concurrent findings recorded by the CIT(A) as well as the Tribunal are based on appreciation of evidence – order maintained.
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