2014 (4) TMI 827

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....T (The Judgment of the Court was made by Chitra Venkataraman.J.,) Revenue seeks admission of the Tax Case (Appeal) relating to the assessment year 2004-05 raising the following question of law: "Whether on the facts and in the circumstances of the case the Tribunal was right in deleting the disallowance of 10% of the assessee's claim of other expenses amounting to Rs.84,33,561/- on th....

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....d this claim and disallowed 10% of the total expenditure claimed holding that it would be of personal nature not exclusively necessary for business. Thus a sum of Rs.84,33,569/- was disallowed on estimated basis and added to the total income of the assessee. Aggrieved by this the assessee went on appeal before the Commissioner of Income Tax (Appeals) who confirmed the order of the Assessing Office....

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....pted, there was no reason for restricting the claim to 90% alone and disallow 10%. Thus, the Income Tax Appellate Tribunal accepted the case of the assessee and allowed the appeal. Hence the present appeal by the Revenue seeking admission on the question of law stated above. 3. We do not find any ground to admit this Tax Case (Appeal) since the issue herein is purely a factual one. It is not de....