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2016 (2) TMI 1378 - KARNATAKA HIGH COURTAddition of 1.6% of an expenditure u/s 37(1) - onus to prove the genuineness of expenditure - whether tribunal right in law in restricting the addition to 1.6% in respect of wages instead of 10.3% and 6.6% adopted by the assessing authority? - HELD THAT:- One of the vital basis for the decision of the Tribunal and when this Court has by the aforesaid Judgment in [2015 (7) TMI 536 - KARNATAKA HIGH COURT] has set aside the said order of the Tribunal and has remanded the matter wherein held that on careful perusal of the order passed by the Tribunal, we are of the opinion that the order of the Tribunal cannot be sustained inasmuch as the Tribunal has not applied its mind judiciously to the facts and circumstances of the case. In view of the same, interest of justice requires that the matter has to be re-dealt by the Income Tax Appellate Tribunal, Bangalore. Thus we find that similar course deserves to be adopted even in the present matter.
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