2017 (9) TMI 2032

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..... f expenses as not verifiable in the absence of books of accounts, supporting bills and vouchers - ITAT deleted addition - HELD THAT:- All are questions of fact, which have been considered by Tribunal and decided against appellant recording its finding in favour of Assessee by confirming with order passed by Commissioner Income Tax (Appeals). Since there is a concurrent finding of facts, we do not .....

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..... of excessive payment made to the Directions of the Company under the provision of Section 40A (2) (a) without appreciating the fact that the assessee failed to produce any details or evidence to show that some extraordinary or exemplary work was done by the Directors during the year under consideration to justify the excessive payment. b) Whether on the fact and circumstances of the case, the Hon .....

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..... erifiable in the absence of books of accounts, supporting bills and vouchers. 4. We find that these questions are nothing, but questions of fact, which have been considered by Tribunal and decided against appellant recording its finding in favour of Assessee by confirming with order passed by Commissioner Income Tax (Appeals). 5. Since there is a concurrent finding of facts, we do not find that an .....

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