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2015 (6) TMI 1169 - AT - Income TaxAddition of Prior Period Expenses - addition for want of proof and necessary evidence - Held that:- CIT(A) has duly associated the assessing authority with assessee’s additional submissions. It submitted its report on 5.8.2011. The lower appellate order relies upon the assessee’s Board’s resolution dtd. 15.9.2003 to prove the direct payments in question. The assessee’s payments made in the earlier assessment years have nowhere been doubted. The assessee has been able to prove both payment of liability as well as its crystallization. The Revenue fails to point out any irregularity or infirmity in the findings under challenge during the course of hearing. Nor has it placed on record any evidence disputing payment made in preceding assessment years. - Decided against revenue.
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