2007 (11) TMI 455

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....ITA No. 1085/Ahd/2007. In this case, the original assessment was completed determining total income of Rs. 38,31,380 by the Assessing Officer. The assessee company carried the matter before the CIT(A), who disposed of the appeal after giving effect to the order of the CIT(A) and the total income of the assessee company was revised to (-) Rs. 19,83,219. Being aggrieved, the Revenue carried the matter in appeal before the Tribunal. The Tribunal, in turn, set aside the following issues to the file of Assessing Officer for deciding the same afresh : (i)Addition of Rs. 47,33,390 made on account of depreciation on wind farm plant; and (ii)Disallowance of expenses of Rs. 7,82,967 on foreign travel. 3. The first dispute is with regard to d....

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....vi)Copy of letter of NEPC-MICON addressed to the company wherein date of the successful commissioning stated as 27-3-1995. (vii)Copy of the certificate issued by the GEDA dated 1-6-1995 wherein it is certified that WTGS were commissioned on 27-3-1995. (viii)Copy of form for test report wherein date of the commencement is dated as 5-2-1995 and completion of the same as 11-3-1995. The form is signed by Hemendra Enterprise, Porbander, who was registered electric contractor and supervisor. 5. The CIT(A), considering the submissions made by the assessee and on perusal of the records available before him, held that the assessee, though installed the wind mill and the same was not connected to grid during the previous year relevant to ass....

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....abad Benches : (a) Place visited, (b) duration of each visit, mentioning specific dates, (c) persons travelling with their designation, (d) purpose of visit, (e) relevant facts and figures so as to enable the undersigned to work out the proportion as referred to in clause (i) of rule 6D of the Act. 9. The Assessing Officer, however, rejected the submissions of the assessee on the above context because the specific details as called for which were required to be furnished as per the directions of the Tribunal, have not been furnished by the assessee company and, therefore, held that the expenditures incurred of Rs. 7,82,967 were not related to the business of the assessee and have not been incurred for the purpose of business. 10. T....