Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1253 - AT - Income TaxDeduction u/s 80IB(11C) - additional income offered during survey - investment in building - excess cash found - additions for non deduction of TDS on security expenses, AMC charges and Medical and Surgical expenditure - Held that:- Merely stating that this amount pertains to the receipts from hospital would not absolve the assessee from the burden to prove that these amounts were part of the receipts from the hospital. The assessee has not placed any second material suggesting that the amount pertained to the receipts from hospital. - while confirming the additions, deduction 80IB(11C) disallowed.
|