2013 (3) TMI 175

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...., Advocate, for the appellant. ORDER This order shall dispose of the above mentioned Income Tax Appeals filed under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against the order dated 16.12.2011 passed by the Income Tax Appellate Tribunal, Amritsar (for short 'the Tribunal') arising out of the assessment year 2003-07 raising the following substantial question of law: "The ITA....

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....t the reliance on above said judgment is not tenable, as in the aforesaid case, the deductions under Section 80-O of the Act was declined for the reason that the assessee has not produced any details of the expenses allegedly incurred by it. The Delhi High Court observed :- "The assessee, for claiming deduction under Section 80-O of the Act, wanted the same at 50 per cent of the gross income rece....