SRI GOUTAM PAL,PASCHIM MEDINIPUR vs. D.C.I.T, CIRCLE-1, MIDNAPORE
ITA 2159/KOL/2019Status: DisposedITAT Kolkata15 January 2020AY 2008-092 pages
AI SummaryPartly Allowed
What did the Tribunal hold?
The Tribunal reduced the ad-hoc disallowance on certain expenses from 10% to 5%. It also deleted the ad-hoc disallowance on auto hire expenses, finding no justification for it.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for AY 2008-09. The appeal involved disallowances made by the revenue on various expenses claimed by the assessee.
What were the issues?
The primary issue was the justification of ad-hoc disallowances made by the revenue on various expenses claimed by the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble]
order
Recent GST High Court judgments
Search GST case law →- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
- M/S. Devkinandan Traders vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- M/S Dixit Medical Agencies vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
