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2019 (1) TMI 1062 - AT - Income TaxAddition on account of personal expense or repair and maintenance disallowance u/s. 14A - disallowance u/s. 36(1)(iii) - Disallowance of prior period Exp - assessee has not produced documents to substantiate its claim at the time of assessment proceedings - Held that:- CIT(A) has done good reasoned order which does not require any interference. CIT(A) has discussed the entire issues in detail after considering the detailed submissions made before him and relying on various case laws. No contrary material is brought on record on behalf of the Revenue to discard the conclusions arrived at in the impugned order. Therefore, finding no infirmity in the impugned order, the appeal of the Revenue is found devoid of merits and deserves to fail. - decided against revenue
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