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2012 (2) TMI 326 - ITAT KOLKATASales Promotion, Staff food expense, Advertisement expenses - Business OR Personal Expense - AO: Self made vouchers and bogus claim - Held That:- AO has not given any basis for making disallowance of these expenses and even CIT(A) has not given any basis for restricting the disallowance at 10,000/- in each of the expenses. Decided in favour of assessee. Assessee engaged in job contract - payment to transporter - AO made additions on account of non-deduction of tax under 194C - Work Sub-contracted thus liable to tax deduction - Held That:- In view of ACIT Vs Smt. Keya Seth (2011 - TMI - 209123 - ITAT KOLKATA), decided in favour of assessee. AO disallowed claim of Sundry Creditor related to labour charge - Station wise break up provided - Held That:- Total labour charges outstanding are on account of sundry creditors, which remains payable as on 31.03.2006 and these are particularly on account of payments for the month of February and March, 2006. Similar liability for AY 2004-05 and 2005-06 was accepted by revenue while framing assessment u/s. 143(3) of the Act for the reason that this is normal practice in this line of business that this type of payment remains outstanding as on the year ending i.e. in the month of March. Decided in favour of assessee.
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