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2019 (4) TMI 626 - HC - Income TaxAddition u/s 69C - unexplained expenditure - consolidated amount received from insurance company including doctor fee - Doctor fee just routed though appellant account - not debited in the profit and loss account - inadvertently TDS deducted u/s 194J - HELD THAT:- The facts as emerging from the record reveal that the payment of ₹ 10,32,200/- made to Shri Abhay Vasavada was by the Insurance Company towards doctor’s fees and such amount was merely routed through the assessee. The Tribunal was, therefore, wholly justified in holding that such amount was not in the nature of unexplained expenditure so as to attract the provisions of section 69C. Since the amount of ₹ 10,32,200/- had not been expended by the assessee but was merely routed through the assessee, the question of debiting such amount to the profit and loss account did not arise. No infirmity can be found in the impugned order of the Tribunal so as to give rise to a question of law, much less a substantial question of law, so as to warrant interference. - Decided against revenue
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