2018 (5) TMI 813

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t taken on capital goods were not capitalized in the books of accounts. Commissioner (Appeals) has observed that apart from the said CA’s certificate the appellant have not submitted the evidence to prove their submission and hence, in the absence of any evidence, the adjudicating authority has rightly disallowed the credit. The dispute would get solved if the Income Tax return for the relevant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly to the extent of ₹ 1,05,057/-. Going by the said report, the original adjudicating authority dropped the demand to the extent of ₹ 17.31 lakh and confirmed to the extent of ₹ 1,05,057/-. On appeal, the same was upheld and hence the present appeal. 2. I find that during the proceedings, the appellants have filed a Chartered Accountant s certificate certifying that credit tak .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X