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2019 (3) TMI 3 - ITAT CHENNAIAddition of subcontracting expenses - Ex-parte order - Bogus expenses paid to the related party - CIT(A) deleted the addition - HELD THAT:- CIT(A) has not made any effort to get the authenticity of existence of the latter company M/s. Mayan Infrastructure Pvt. Ltd. or the assessee has furnished any details about the existence of the latter company. Since the turnover of M/s. Mayan Infrastructure Pvt. Ltd. was more or less with the expenses of the assessee, AO made all the efforts to locate the latter company for serving notice under section 133(6) of the Act through the Inspector of Income Tax. The report of the Inspector of IT is very clear about non-existence of M/s. Mayan Infrastructure Pvt. Ltd. Thus AO has rightly held that the expenses paid to the related party M/s. Mayan Infrastructure Pvt. Ltd. is bogus and M/s. Mayan Infrastructure Pvt. Ltd. is only a shell company, which exists only in paper. - Decided in favour of revenue
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