Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1023 - AT - Income TaxDisallowance of Mining Expenses - unvouched expenses - HELD THAT:- As gone through the remand report of the Assessing Officer exhibited elsewhere. We find that the first appellate authority gave two opportunities to the Assessing Officer with a specific direction to specify the unvouched expenses under the head mining expenses. On the basis of such specific direction, the Assessing Officer examined the accounts and reported that the expenses were not supported by bills and vouchers. On the basis of such report, the ld. CIT(A) confirmed the addition to the extent of ₹ 83,17,261/-. We do not find any error or infirmity in the findings of the CIT(A). - Decided against revenue.
|