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2018 (1) TMI 80 - AT - Income TaxAddition made on account of expenditure incurred on ‘Material & Operating Cost & Employee Cost’ - Held that:- AO liberally allowed ₹ 1,51,03,590/- as deduction U/Sec. 36 & 37 of the Act as found from P/L account under the head ‘administrative and other expenses, which, admittedly, is inclusive of salary and allowances and staff welfare. Regarding the other expenses as pointed out by the ld.AR ie. (b) to (i) of Sl. No. 3 of paper book, in our opinion, cannot be allowed as expenditure for the reason that the assessee failed to give any details of work executed by it and has also failed to produce supporting evidence in support of its claim of having incurred expenditure. Thereby the order of CIT-A is justified on this issue. - Decided against assessee.
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