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Commissioner of Income Tax II, Chandigarh Versus M/s. National Institute of Technical Teacher Training of Research - 2014 (8) TMI 421 - PUNJAB & HARYANA HIGH COURT - Income Tax
August, 14th 2014

were not found to be incorrect, it could not be said that the assessee had filed inaccurate particulars. The said findings have not been shown to be illegal or perverse in any manner. Consequently, we do not find any merit in the appeal. 9. Referring to the judgment of the Delhi High Court in Arcotech Limited's case (supra), it may be noticed that therein the finding came to be recorded against the assessee that the deduction claimed was not bonafide and justified. The onus to establish the genuineness of the expenses was on the assessee which the assessee had failed to discharge.

The Tribunal while dismissing the appeal had noticed that the assessee cannot claim wrong deductions without any basis or foundation to justify the claim. Consequently, the position in the present case being different, no advantage can be derived by the revenue from the said judgment. 10. In view of the above, no substantial question of law arises and consequently, the appeal stands dismissed.

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