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2018 (9) TMI 421 - AT - Income TaxAddition of sales promotion expenses - vendor is absconding and is untraceable - Held that:- Out of the four bills claimed to be raised by the said supplier on the assessee, only the sale to the extent of two bills was disclosed by it in the relevant VAT return. Even the bill nos. declared in the said VAT return were not matching with the bill nos. raised on the assessee. The assessee also could not furnish the list of all 246 policy holders to whom the silver coins were claimed to be given as part of business promotion. The assessee could submit a list of only 90 of such persons and the A. O. found certain anomalies and infirmities even in the said list. All these adverse findings, CIT(A) allowed the claim of the assessee to the extent of ₹ 9, 04, 354/- and as rightly pointed out by the learned DR from the relevant potion of the impugned order, the said relief was also given by him under the wrong impression that the A. O. himself had allowed relief to the assessee to that extent. The assessee has already got reasonable relief from the Ld. CIT(A) on this issue and there is no case for allowing any further relief to the assessee. Accordingly uphold the impugned order of the Ld. CIT(A) on this issue and dismiss this appeal filed by the assessee. -Decided against assessee.
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