9911796707
TMI Blog2013 (9) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses; (c) Rs. 1,84,000/- : out of payments made to M/s A.K. Katare & Co., Chartered Accountants, as had been grouped under the broader head Miscellaneous Expenses.– Held that:- Questions raised by the appellant are not the questions of law much less substantial questions of law to be considered by the Court. Each of the question is based upon the assessment of evidence, which was placed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has preferred the appeal on following substantial questions of law:- "(i). Whether the order passed by the Tribunal, upholding various disallowances is not vitiated in law, by the reason of non-consideration of relevant material and information as was placed before it and pleadings with reference to the same, as made during the course of hearing of appeal? (ii) Whether on the facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e onus that lied on the assessee in the matter of admissibility of its claim for deduction of expenses, remained undischarged? (v) Whether on the facts and circumstances of the case, the Tribunal was legally correct in upholding the disallowance of Rs. 1 lac out of Repairs and maintenance under the head Building, even then vouchers referred to by it related to repair of carpets which represent i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law much less substantial questions of law to be considered by the Court. Each of the question is based upon the assessment of evidence, which was placed before the Income tax authorities. 5. It is submitted that there is perversity of findings, inasmuch the AO and CIT (A) casually dealt with the disallowance. 6. We do not find anything from the orders, which may render the findings to be arbi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
