MORANI FOURWHEELS PVT. LTD.,JAIPUR vs. ACIT, JAIPUR

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ITA 175/JPR/2016Status: DisposedITAT Jaipur11 May 2017AY 2011-1214 pages
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What did the Tribunal hold?

The Tribunal held that the issue of excess salary payment required further examination due to insufficient material. Therefore, this specific ground was allowed for statistical purposes, remitting the matter back to the AO for fresh examination.

What were the facts?

The assessee challenged additions made by the AO and confirmed by the CIT(A) regarding disallowances under Section 40A(3) for cash payments and Section 40(a)(ia) for non-deduction of TDS, as well as disallowances on interest, conveyance, travelling, and excess salary payments. Some grounds were not pressed by the assessee.

What were the issues?

Whether cash payments exceeding Rs. 20,000 were made in violation of Section 40A(3) and whether disallowances for salary payments were justified based on the available evidence.

Which sections of the Income-tax Act were involved?

Section 40A(3),Section 40(a)(ia),Section 194C

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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: Smt. Diva Singh, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.175/JP/16

Hearing: 23.03.2017

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

vihykFkhZ@The Appellant- M/s Morani Fourwheels Pvt. Ltd. Jaipur. 1. izR;FkhZ@ The Respondent- The ACIT, Circle-6, Jaipur 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए 5. 6. xkMZ QkbZy@ Guard File (ITA No.175/JP/2016)

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत.

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