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2018 (10) TMI 1304 - HC - Income TaxDisallowing of expenses for provision of one year warranty - Held that:- This expenditure related to the maintenance and repair charges expended by the assessee on Air Conditioner units supplied to the customers. CIT (Appeals) in particular believed that this was based on actual cost involved in rendering such past sale services. Adhoc 10% disallowance of various expenditure in absence of bills and vouchers for the same - assessee had not produced bills and vouchers for the expenditure - Held that:- Commissioner of Income Tax (Appeals) allowed additional evidence to be produced at the appellate stage, call for the remand report and came to the conclusion that all expenditure were duly reflected. No question of law arises.
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