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2018 (4) TMI 424 - AT - Income TaxAddition under the head salary & wages - assessee failed to discharge his onus of proving the genuineness of the claim of expenditure with proper supporting evidence - Held that:- Addition on account of undisclosed profits by way of enhancement and sustaining disallowance of 5% of salaries and wages. These grounds were also directed to be examined by the Tribunal if it becomes necessary. Since the issues that arises for consideration on remand by Tribunal of assessee’s appeal and the grounds of appeal in this appeal are same, we are of the view that the grounds raised by the revenue in this appeal should also be directed to be considered by CIT(A). We accordingly set aside the order of the CIT(A) and remand the issues raised by the revenue in this appeal before us for fresh consideration along with the issues remanded by the Tribunal in the assessee’s appeal. For statistical purposes the appeal is treated as allowed. - Appeal by the revenue is allowed for statistical purposes.
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