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2019 (12) TMI 749 - AT - Income TaxDisallowance of reimbursement to two employees - absence of details and nature of expenditure incurred - Non-production of details of evidences - HELD THAT:- CIT(A) has sustained the disallowance mainly on the ground of non-production of details of evidences, therefore, to support its ground of appeal, the onus was on to the assessee to produce those relevant documents before the Tribunal. Before us, assessee did not produce any such vouchers of incurring expenses by those employees and claimed as reimbursement. In absence of any documentary evidences of incurring of expenditure by the concerned employees, the issue, whether the amounts are reimbursement to the employees, cannot be examined. Moreover, being the identical amount to all the employees, the payments appear in the nature of allowance rather than reimbursement of actual expenses incurred on behalf of the assessee. No error in the order of the learned CIT(A) on the issue in dispute and accordingly, we uphold the disallowance sustained by the learned CIT(A). The grounds of the appeal of the assessee are accordingly dismissed.
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