Case Law Details
Smt. Kantaben Ramjibhai Chaudhari Vs. ITO (ITAT Ahmedabad)
The assessee failed to demonstrate as to what services have been rendered by her husband or the daughter to whom salaries have been paid. Therefore, the salary claimed by the assessee towards husband and daughter deserves to be disallowed.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
Present appeal is directed at the instance of the assessee against order of ld.CIT(A), Gandhinagar, Ahmedabad dated 27.10.2015 passed for the Asstt.Year 2011-12.
2. Grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963 – they are descriptive and argumentative in nature. In brief grievance of the assessee is that the ld.CIT(A)has erred in confirming addition of Rs. 9,61,133/-.
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