https://www.taxtmi.com/caselaws?id=68676 The Department's appeal against the deletion of the addition of marriage expenses under section 69 of the Income Tax Act by the CIT(A) for the assessment year 2004-05 was dismissed. The CIT(A) found that the Department failed to prove the excess expenditure by the assessee as required by law. The CIT(A) decision was supported by judicial precedents, highlighting the Department's burden to establish the expenditure, which the assessing officer failed to do. The CIT(A)'s decision was upheld, and the Department's appeal was dismissed. en-us Wed, 30 Jul 2008 00:00:00 +0530 Tue, 07 Aug 2012 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68676 The Department's appeal against the deletion of the addition of marriage expenses under section 69 of the Income Tax Act by the CIT(A) for the assessment year 2004-05 was dismissed. The CIT(A) found that the Department failed to prove the excess expenditure by the assessee as required by law. The CIT(A) decision was supported by judicial precedents, highlighting the Department's burden to establish the expenditure, which the assessing officer failed to do. The CIT(A)'s decision was upheld, and the Department's appeal was dismissed. Case-Laws Income Tax Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68676