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2019 (9) TMI 1171 - ITAT CHENNAIClaim of expenditure u/s 37(1) - Disallowance of “withheld fine” being in the nature of penalty / fine for violation / offence - Additions towards amount deposited with as unaccounted with certain organisations as income for the reason that these deposits did not reflect in the balance sheet - Additions towards excess consumption of raw material - AO disallowed 14% of such expenses as an excess claim. - the absence of production of primary supporting material, the Assessing Officer held that about 30% of the gross receipts could be the normal expenditure in the line of business and therefore he restricted the labour charges claim to 30% of the contract receipts - HELD THAT:- Assessee has not made any attempt to produce any document / voucher / primary material either before the Assessing Officer or before the Ld.CIT(A) or before this Tribunal in support of its contention. When there are no documents placed before us to create even a doubt on the impugned issues, the assessee’s claim that the impugned issues should be remitted back to the Assessing Officer is not justified and hence it is not permitted. Since the assessee has not placed any primary material, it is not possible for us to appreciate as to whether the facts and circumstance dealt in the case laws are applicable to the assessee’s case and hence the assessee’s appeal is dismissed.
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