Sec. 40A(2)(a) – Onus lies on department to prove excessive or unreasonable expense

ITAT DELHI DCIT V/s. Spark Hotels (P.) Ltd. IT Appeal NO. 4631 (DELHI) OF 2011 ASSESSMENT YEAR 2008-09 Date of Pronouncement –  22.06.2012 ORDER A.N. Pahuja, Accountant Member. This appeal filed on 20.10.2011 by the Revenue against an order dated 29.06.2011 of the CIT(A)-XII, New Delhi, raises the following grounds:- (1)  “The ld. CIT(A) erred in law and on facts of the case in deleting the addition of Rs. 30 lacs on account of Directors remuneration by invoking the provisions of section 40A(2)(b). (2)  The appellant craves to amend, modify, alter, add or forgo...