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| The Tax Publishers2019 TaxPub(DT) 1776 (Mum-Trib) : (2019) 070 ITR (Trib) 0234 INCOME TAX ACT, 1961
Section 69C
Though AO made addition on ad hoc basis, however, same was done because no details of expenditure were filed by assessee. Keeping in view the assessee's submissions that most of the expenses had been incurred by other family members living in a joint family set-up, disallowance was restricted to Rs. 3 lakhs, out of Rs. 6 lakhs as made by AO.
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Income from undisclosed sources - Addition under section 69C - Personal household expenses -
AO made addition on account of personal household expenses amounting to Rs. 6,00,000.Assessee's case was that he was living in joint family set-up and most of the expenses had been incurred by other family members and, therefore, addition made was far too high and excessive.Held: Though AO made addition on ad hoc basis, however, same was done because no details of expenditure were filed by assessee. Keeping in view the assessee's submissions that, most of the expenses had been incurred by other family members living in a joint family set-up, disallowance was restricted to Rs. 3 lakhs, out of Rs. 6 lakhs as made by AO.
REFERRED :
FAVOUR : Partly in assessee's favour.
A.Y. : 2009-10
INCOME TAX ACT, 1961
Section 234B Section 234C
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