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2020 (1) TMI 1143 - HC - Income TaxAddition u/s 14A - disallowance vis-à-vis the administrative expenses - HELD THAT:- Although the Revenue wants this Court to go into the question of disallowance of the interest amount, yet we are not inclined to go into such question. Disallowance being Capital Expenditure - expenditure been incurred for legal assistance taken by the assessee - HELD THAT:- There is a concurrent finding recorded by both CIT(Appeals) and as affirmed by the Tribunal that the expenditure has been incurred for the legal assistance taken by the assessee on day-to-day basis for the purpose of business. Such expenditure has been treated as revenue expenditure. We are not inclined to admit this appeal on the question No.2[B], as proposed by the Revenue.
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