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2022 (6) TMI 337 - ITAT DELHIDisallowing consultancy expenses - addition was sustained on account of non-furnishing of original evidences - addition was sustained in the absence of the requisite evidences - contention of the assessee is that payment is genuine - HELD THAT:- The tax has been deducted by the Department which is available on Income Tax Portal. The issue is restored to the file of Ld.CIT(A) to verify the claim of the assessee regarding payment of professional charges and deduction of tax thereof. Therefore, the assessee is directed to produce the original copy of confirmation given by the four parties namely [i] M.K.Soil Testing Laboratory, [ii] Balaji Hydro Mech Experts, [iii] Chaudhari Construction and [iv] Ujwal Systems. If the Ld.CIT(A) finds that the assessee has deducted tax on the professional charges paid to afore-mentioned parties and produce original confirmation from the parties, he would delete the addition. Ground raised by the assessee is allowed for statistical purposes.
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