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2019 (9) TMI 687 - AT - Income TaxMonetary limit - low tax effect - HELD THAT:- It is noted that in this appeal, the tax effect is below monetary limits of ₹ 50 lakhs as prescribed under the CBDT circular No.3/2018 dated 8th August, 2019. As relying on DINESH MADHAVLAL PATEL [2019 (8) TMI 752 - ITAT AHMEDABAD] it is noted that in this appeal, the tax effect is below monetary limits of ₹ 50 lakhs as prescribed under the CBDT circular No.3/2018 dated 8th August, 2019 Addition on account of disallowance of the legal expenses - Expenditure related to proceedings in the Debts Recovery Tribunal (DRT) - HELD THAT:- Considering the evidences so placed, the amount was spent on court fees is allowable expenditure, therefore, we direct the A.O. to delete this ground. The ground raised in the cross objection is allowed.
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