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Sec.40A(2) – Concrete evidence or material must to allocate unreasonable &excessive expenses for purpose of disallowance
Case Law Details
- Case Name
- Global Innovsource Search Solutions P. Ltd. Vs. ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Mumbai
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ITAT MUMBAI BENCH ‘G’
Global Innovsource Search Solutions (P.) Ltd.
versus
Income-tax Officer
IT Appeal Nos.7478 & 9245 (Mum) of 2010
[ASSESSMENT YEAR 2007-08]
JUNE 27, 2012
ORDER
Amit Shukla, Judicial Member
These are the cross appeals filed by the assessee as well as the department against the order dated 18-8-2010, passed by the CIT (A)-21, Mumbai for the quantum of assessment passed under Section 143(3) for the assessment year 2007-2008. In both the appeals, the issues are common which relates to dis allowance of Rs. 20,00,000/- made by the Assessing Officer towards r...
