2013 (1) TMI 877

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....an (JM) All the appeals of the taxpayer are directed against the common order passed by the Commissioner of Income-tax(A) for the assessment years 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. Therefore, we heard the same together and dispose them by this common order. 2. The first issue for consideration is disallowance of expenditure on estimate basis. 3. Shri CBM Warrier, the ld.repres....

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....he Commissioner of Incometax( A), after examining the matter restricted the disallowance only to 5%. This Tribunal is of the considered opinion that the Commissioner of Incometax( A) is very fair enough in restricting the expenditure to 5% in the absence of any vouchers and bills. Therefore, this Tribunal is of the considered opinion that the taxpayer cannot have any grievance at all. Accordingly ....

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.... According to the ld.representative, merely because the Welcare Hospital has not accounted this payment it cannot be added in the hands of the taxpayer. We heard, Shri M Anil Kumar, the ld.DR also. 6. Though the taxpayer claims that cash was received on supply of electrical goods from Welcare Hospital on day today basis no confirmation or document could be filed for receipt of cash. The taxpaye....