2016 (11) TMI 283

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..... ernment authority through their bank account. It appears that the appellant have not submitted all the documents before the lower authority - even though the Entertainment Tax amount is not shown separately in the bills, but it is proved from the challan and payments particulars that the Entertainment Tax has been paid by the appellant to the concerned government authority, the amount of Entertain .....

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..... has denied the deduction on account of Entertainment Tax on the ground that the appellant have not shown the amount of Entertainment Tax in their bills raised to their client and also the appellant have not submitted the documents regarding the charging of Entertainment Tax to client and payment thereafter to the government authority. 3. None appeared on behalf of the appellant despite notice. .....

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..... ars that the appellant have not submitted all the documents before the lower authority. Therefore, the demand attributed to the Entertainment Tax was confirmed and upheld by the appellate authority. In my considered view, even though the Entertainment Tax amount is not shown separately in the bills, but it is proved from the challan and payments particulars that the Entertainment Tax has been paid .....

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