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2021 (6) TMI 564 - AT - Income TaxAddition on account of hiring of vehicle expenses which were added back to the income of the assessee - ad hoc addition of vehicle expenses made by AO - CIT-A deleted addition - HELD THAT:- We find that CIT(A) while deleting the addition has inter alia noted that assessee is a public sector undertaking and it has been consistently claiming the vehicle hire charges and the same has been accepted by the Revenue authorities in earlier years and in subsequent years - as further given a finding that the AO had proceeded to disallow the expenses on ad hoc basis without pointing out any specific defects or incidents which could prove that the expenses was not for the purpose of business and that the AO was simply carried away by the quantum of expenditure. CIT(A) has further given a finding that during the course of assessment proceedings sufficient documents were furnished by the assessee to support its claim of expenses and the allegation of the AO of not furnishing the log book and other details of vehicle hire expenses by the assessee is not based on the material on record. Revenue has not pointed to any fallacy in the findings of CIT(A). We therefore find no reason to interfere with the order of CIT(A) and thus the ground of Revenue is dismissed
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