Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 520 - HC - Income TaxAllowable expenses u/s 37 - Disallowances of foreign travel expenses - addition made on estimated variation in consumption of raw material and contribution Made to one Lady Ampthill Hospital - HELD THAT:- The findings of facts are rendered by the learned Tribunal upholding the findings of the two Authorities below and thus, all the three Authorities have concurrently held against the Assessee that only for want of production of relevant evidence by the Assessee, the Authorities below came to the conclusion that the expenses incurred by the Assessee on various items as well as the contribution made to Lady Ampthil Hospital were not allowable expenses and the additions made on variation in the raw materials and production was also justified and unless such findings rendered by the Tribunal are found to be perverse by this court, the Appeals under Section 260A of the Act are not maintainable. - Decided against assessee.
|