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2021 (2) TMI 384 - HC - Income TaxDeduction on account of amortization of expenditure u/s 35D - Addition being the estimated disallowance out of general expenses - disallowance of interest when the assessee had not produced any evidence to show that the loan on which the interest was paid was taken for the purpose of business of the assessee - addition under the head “information and processing charges - Tribunal deleted addition - HELD THAT:- The issues involved in the present appeal is only question of fact and the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals) have given a categorical and substantial finding with regard to all the issues. We do not find any ground much less any substantial question of law to interfere with the order of the Income Tax Appellate Tribunal. The appeal is liable to be dismissed
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