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2021 (3) TMI 992 - AT - Income TaxDisallowance towards sundry creditors made u/s 41(1) - HELD THAT:- Since the assessee has filed various details as stated above in the form of paper book, we direct the Assessing Officer to re-examine the disallowance of sundry credits and decide the issue afresh in accordance with law after affording an opportunity of being heard to the assessee. Disallowance of repairs and maintenance expenditure - HELD THAT:- As assessee has submitted that the assessee has obtained the bills and vouchers for the amount of ₹ 7,72,039/- and prayed for deleting the addition. Since the assessee has filed copy of vouchers and bills as stated above in the form of paper book, we direct the Assessing Officer to re-examine the disallowance of expenses under the head repairs and maintenance and decide the issue afresh in accordance with law after affording an opportunity of being heard to the assessee. Disallowance of business promotion expenses - HELD THAT:- Admittedly, the assessee has not filed any vouchers for the claim of business promotion expenses. Since the ld. Counsel has prayed that the assessee has incurred the petty expenses towards business promotion, the assessee is directed to produce any piece of evidence of the activity carried out for promotion of its business before the Assessing Officer and after considering the submissions, if satisfied, the Assessing Officer shall decide the issue afresh.
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