Gujarat High Court
Principal Commissioner Of Income Tax-7 vs Japan International.....Opponent(S) on 8 August, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
O/TAXAP/518/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 518 of 2017
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PRINCIPAL COMMISSIONER OF INCOME TAX-7....Appellant(s)
Versus
JAPAN INTERNATIONAL.....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 08/08/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 09.12.2016 raising following questions for our consideration:
"[A] Whether the Appellate Tribunal is right in law and on facts in deleting disallowance of manufacturing expenses of Rs.40,41,029/?
[B] Whether the Appellate Tribunal is right in law and on facts in deleting disallowance of Rs.23,23,256/ i.e. 10% out of aggregate manufacturing expenses of Rs.2,32,32,560/?
[C] Whether the Appellate Tribunal has substantially erred in law and on facts in not considering relevant facts therefore perverse?"
2. Having heard learned counsel for the Revenue and Page 1 of 2 HC-NIC Page 1 of 2 Created On Mon Aug 21 10:28:50 IST 2017 O/TAXAP/518/2017 ORDER having perused the orders on record, we notice that the Revenue has disputed two additions of manufacturing expenses of Rs.40.41 lakhs and further manufacturing expenses of Rs.23.23 lakhs by way of ad hoc disallowance, which came to be deleted by the Commissioner of Income Tax (Appeals) and the Tribunal. The Appellate Commissioner and the Tribunal concurrently on facts held that the assessee had provided sufficient evidence to accept the expenditure. The payments were made through account payee cheques. Names, addresses, PAN and confirmation letters of the recipients were produced. That being the position, no question of law arises. Tax Appeal is dismissed.
(AKIL KURESHI, J.) (BIREN VAISHNAV, J.) ANKIT Page 2 of 2 HC-NIC Page 2 of 2 Created On Mon Aug 21 10:28:50 IST 2017