TMI Blog2000 (7) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. (a) Canteen expenses 33,37,000 (b) Sports activity expenses 66,15,000 (c) Sales and miscellaneous expenses 15,78,000 (d) Office expenses 35,41,000 (e) Incidental expenses 22,68,000 Taking note of the assessee's stand that the records were voluminous, it was asked to furnish several details in respect of the aforesaid claims of expenses. For the purpose of test checks, details and vouchers for two months, i.e., November and December, 1986, were directed to be produced. The Assessing Officer found that the details were not complete and in any event relevant vouchers were not produced to substantiate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely on the ground that all the entries could not be substantiated by vouchers, such a huge addition should not have been made. The scope of an appeal under section 260A of the Act is very limited and is restricted to adjudication of substantial questions of law. As the factual position highlighted above would go to show, the assessee was unable to furnish details and/or to justify the claims with reference to vouchers. Even the first appellate authority required the assessee to satisfy him about the claim by production of vouchers, but the assessee expressed its inability. The Commissioner of Income-tax (Appeals) went to the extent of asking the assessee as to whether it would be in a position to produce relevant details and vouchers bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anywhere in the statute. But it has acquired a definite connotation through various judicial pronouncements. In Sir Chunilal V. Mehta and Sons Ltd. v. Century Spinning and Mfg. Co. Ltd., AIR 1962 SC 1314, the apex court laid down the following tests to determine whether a substantial question of law is involved. The tests are (i) whether directly or indirectly it affects substantial right of the parties, or, (ii) the question is of general public importance, or (iii) whether it is an open question in the sense that issue is not settled by the Federal Court, Privy Council or the Supreme Court, or, (iv) the issue is not free from difficulty, and (v) it calls for a discussion for alternative view. There is no scope for interference by the High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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