TMI Blog2019 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ities below. We find ourselves in full concurrence that no travelling expenses can be allowed for assessee’s international travel for income received related to house property in India. This is more so when the amount claimed is lump sum without any supporting whatsoever. Assessment of Interest on refund as income - Interest Received u/s 244A - addition to income - return being processed u/s 143(1) - HELD THAT:- Interest on refund granted was withdrawn when the demand of ₹ 24,67,560/- was raised for the same assessment year subsequently. Hence, when the income stood withdrawn there is no question of the assessee offering the same as income. We find that this view also gets support from the ITAT decision in the case of Assistant Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for A.Y. 2009 - 10 upon its return being processed under section 143 (1) of the Act. Apropos ground no. 1: 3. Brief facts of the case are as under: The assessee is a non-resident individual showing income from House property, short term capital gain and income from other sources. On verification of the details filed during the course of assessment proceedings, it is seen that assessee has claimed deduction u/s.57 on travelling expense of ₹ 2,00,000/-, against compensation for amenities shown under other source of income. The Assessing Officer has disallowed the claim of ₹ 2 lakh which has been claimed on account of travelling and other expenses. The assessee has submitted before the Assessing Officer that these a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is claiming travelling expenses against the amount received from house property against use of amenities in the said house property. The assessee s plea is that the assessee had to incur huge expenditure in travelling to India to manage the property. We find that this submission of the assessee has been rejected by the authorities below. We find ourselves in full concurrence that no travelling expenses can be allowed for assessee s international travel for income received related to house property in India. This is more so when the amount claimed is lump sum without any supporting whatsoever. Hence, we do not find any infirmity in the order of the authorities below and, hence, we uphold the same. Apropos ground no.2: 7. Brief fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheque was encashed subsequently. Subsequently, vide assessment order passed u/s. 143(3) on 08.12.2011 for the same assessment year a total demand of ₹ 24,67,560/- was raised which included the refund granted earlier. Thus, the refund granted earlier stood withdrawn. Hence, the assessee s claim is that the interest of ₹ 1,57,692/- which was received during the financial year 2011-12, was withdrawn by the Assessing Officer in financial year 2011-12 itself. We find that there is considerable cogency in the submission of the assessee and the interest on refund granted was withdrawn when the demand of ₹ 24,67,560/- was raised for the same assessment year subsequently. Hence, when the income stood withdrawn there is no questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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