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2018 (2) TMI 742 - AT - Income TaxDisallowance on account of supervision charges - guinity of expenditure - as contented by assessee no enquiry was made by the A.O. with the concerned contractors to verify the genuineness of claim of the assessee for supervision charges - Held that:- No agreement or contract entered into with the concerned parties is produced by the assessee on record to show the nature of services agreed to be rendered by the concerned parties and the terms and conditions on which such services were to be rendered. The assessee has also not produced any evidence to show that the services were actually rendered by the said parties for the purpose of the assessee’s business Assessee in the present case has failed to discharge the onus that lies on him to support and substantiate its claim for deduction on account of supervision charges by producing the relevant documentary evidence and this being so, we find no infirmity in the impugned order of the Ld. CIT(A) confirming the disallowance made by the A.O. on account of supervision charges. The same is accordingly upheld dismissing this appeal filed by the assessee.
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