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2016 (5) TMI 1185 - ITAT JAIPURDisallowance of claim of expenses incurred against the professional receipts received from “Resonance Institute”, Kota - Held that:- The assessee has not produced any evidence either before the Assessing Officer or CIT(A) and also not before us. Therefore, we set aside this issue to the Assessing Officer to verify the expenses as claimed by the assessee. The assessee is also directed to produce all the evidences before the Assessing Officer to complete the set aside proceedings. Accordingly, both the appeals of the assessee for both the assessment years are set aside to the Assessing Officer for de novo. - Decided in favour of assessee for statistical purposes only.
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