ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI
In the result, appeal of the revenue and the cross-objection of the assessee are dismissed
ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]
For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G
65,723/- Rs.5,26,969/- and Rs.20,000/-)”
8. The basic reason for the Assessing Officer to make the disallowance is that such expenditure are to be disallowed towards maintenance of guest house. On the other hand, the stand of the assessee is that sum of Rs.5,26,969/- is not meant for guest house. Rather, it is with respect
