This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Ad-hoc disallowance without pointing out any defects in books or vouchers not sustainable
Case Law Details
- Case Name
- ACIT Vs M/s. Modi Rubber Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ACIT Vs M/s. Modi Rubber Limited (ITAT Delhi)
Disallowance had been made on ad-hoc basis without pointing out any defects in assessee books or vouchers maintained for impugned expenses, and, the same was not, therefore, sustainable.
FULL TEXT OF THE ITAT JUDGMENT
This appeal has been filed by the Revenue against the order dated 20/01/2014 passed by the Ld. Commissioner of Income-tax (Appeals)-V, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2009-10, raising following grounds:
1. Whether on the facts and circumstances of the case & in law, the Ld. CIT(A) is justified the dis...
Dear sir,
if you have any case laws related to adhoc disallowance of salary expense and we provide details of salary payment by bank and documentary evidences, because of this judgement in the favour of assesse.#
send on,
Email id : viralshah4343@gmail.com
WhatsApp : 6351217189