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Asha Chawla, New Delhi vs Department Of Income Tax on 22 December, 2011 cites

Commissioner Of Income Tax (Central)-I vs Manish Build Well Pvt. Ltd. on 15 November, 2011

6. That the learned CIT(A) erred in deleting the addition on the basis of additional evidence submitted by the assessee without giving any opportunity to the AO under rule 46A and without recording the finding as per the judgment of the Hon'ble Delhi High Court in the case of CIT Vs. Manish Build Well Pvt. Ltd. (2012) 204 Taxman 106.

Delhi High Court Cites 11 - Cited by 82 - R V Easwar - Full Document

Ravi Marketing (P) Ltd. vs Commissioner Of Income Tax on 18 January, 2005

11 ITA no.824/Del./2012 During the course of assessment proceedings the ledger accounts were produced for verification before the Assessing Officer. The accounts are also audited and no adverse finding has been given by the auditors. It is not open to the department to adopt a subjective standard of reasonableness and disallow a part of business expenditure as being unreasonably huge. The matter has to be examined from the view point of the management of the business taking its commercial interest into consideration. Also the extent of expenses can be decided by the assessee himself in his own wisdom whether by reasons thereof he fails or gains is immaterial as far it is an expense for the purpose of his business. The scope for scrutiny by the revenue authorities is confined only to examine the purpose and the genuineness of the expense. The appellant has placed reliance on the case of (Ravi Marketing Pvt. Ltd. Vs. CIT (2006) 280 ITR 519 (Cal.).

Calcutta High Court Cites 6 - Cited by 19 - D K Seth - Full Document

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Commissioner Of Income Tax (Central)-I vs Manish Build Well Pvt. Ltd. on 15 November, 2011

Ravi Marketing (P) Ltd. vs Commissioner Of Income Tax on 18 January, 2005