2013 (9) TMI 743

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....ish Bansal, learned counsel appearing for the appellant-assessee. Shri Dhananjay Awasthi appears for the Income Tax department. 2. This Income Tax Appeal filed under Section 260-A of the Income Tax Act arises from an order of Income Tax Appellate Tribunal, Allahabad Bench, Allahabad dated 20.03.2009 in ITA No.40/Alld/2008 for assessment year 2003-04. 3. The assessee has preferred the appeal on f....

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....(iii) Whether the finding of the Tribunal in the matter of various disallowances are vitiated in law by the reason of it having ignored the relevant and admissible evidence and having relied on incorrect facts and statement of facts? (iv) Whether there exist any material which could justify the observations/findings given by the Tribunal, to the effect that the onus that lied on the assessee in t....

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....cts of the case, the ITAT was legally correct in confirming the disallowance of Rs.1,84,000/- out of miscellaneous expenses representing payment of professional fees and reimbursement of travelling expenses to M/s A.K. Katare & Co.? 4. We have examined the orders of the AO, CIT (A) and ITAT and do not find that any of the questions raised are questions of law much less substantial questions of la....