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2006 (1) TMI 83 - HC - Income TaxBusiness expenditure - We are of the view that the findings arrived at by the Commissioner of Income-tax (Appeals) that the expenditure incurred in the previous year is not supported by necessary evidence and in any case, it did not make any vital difference in the claim of the assessee, do not call for any interference. - Further, the reasoning of the Commissioner of Income-tax (Appeals) that the receipt of debit note in the previous year has not been disputed by the Assessing Officer would also fortify the contention of the assessee. - Likewise, the black topping on the ground and levelling of platforms, godown, roads, etc. are for the purpose of smooth functioning of the business, though the property is a leased out property and it cannot be, at any stretch of imagination, considered to be an enduring benefit of capital expenditure. We do not find any question of law, much less substantial question of law
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