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2021 (2) TMI 637 - AT - Income TaxDisallowance of development expenses - expenses paid to JDA for internal development charges, site plan charges, land cost under bsup, urban assessment and other charges levied by JDA - HELD THAT:- We find that the revenue has failed to pin-point specifically regarding the missing bills with regard to development expenses. In the absence of specific details or objections, no disallowance can be made out of the expenditures incurred by the assessee. The revenue has simply mentioned that some kachhi slips were maintained where name and complete address of payee is not mentioned has been placed on record. But at the same time, the AO and ld. CIT(A) has failed to point out as to which documents do not contain complete address of the payee. The AO has not issued any summon to the respective parties to whom the documents belonged. Even the AO has not recorded the statements of the persons who have issued the bills. In the absence of contrary details filed by the revenue, the ad hoc disallowance of expenses is not justified. Therefore, we delete the addition. Appeal of the assessee is allowed.
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