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2010 (9) TMI 25 - DELHI HIGH COURTExpenses on travel and conveyance - the assessee had claimed travel and conveyance expenses. The Assessing Officer found that a sum of ₹ 22,47,565/- was spent for visits by Sh. Nikhil Nanda, K.Minami and Sh. Vimal Langer to Malasiya and U.K. AO observed that the assessee could not establish that these expenses were incurred for business purposes. He was of the opinion that the aforesaid visits were personal travel of these persons and, therefore, disallowed the expenditure. – CIT(A) confirmed the order of AO but ITAT allowed the deduction - Held that: - no reasons are given by the Tribunal in support of its opinion. The findings arrived at by the Assessing Officer as well as CIT (Appeal) are not even discussed and no reasons are given to discard those findings. The impression which is given is that explanation of the assessee was treated as gospel truth. This approach of the Tribunal is erroneous. – matter remitted back to tribunal
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