IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH JULY 2009 / 29TH ASHADHA 1931 ITA.No. 660 of 2009() --------------------- ITA.767/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT/ASSESSEE: ----------------------------------------- SHAMSUDEEN MOHAMMED, ARAFA, NLRA-52(A), NEERAZHI LANE, ULLOOR, THIRUVANANTHAPURAM. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI. K.S. HARIHARAN RESPONDENT(S): APPELLANT/REVENUE: -------------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM - 695 033. ADV.SRI.JOSE JOSEPH, SC. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 20/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. ----------------------------------- I.T.A. No.660 of 2009 ------------------------------------- Dated this the 20th day of July, 2009 J U D G M E N T ---------------------- Ramachandran Nair , J. Assessee returned a gross receipt of Rs.56,87,855/- as commission received by his minor daughter in business. Even though details of income received, nature of business or particulars of bank accounts were not furnished, the assessee included the income in his return because the recipient was only his minor daughter. However, against the income conceded as above the assessee claimed massive expenditure of Rs.41,63,690/- which again was without furnishing details. The grievance of the assessee is that though Tribunal also upheld in principle his eligibility for deduction, the Tribunal granted only an estimative deduction of 50% on the gross receipt and balance claim was disallowed. It is against this order of the Tribunal the assessee has filed this appeal claiming full deduction. We are not satisfied that any substantial question of law arises from the order of the Tribunal granting an estimated deduction of 50% from gross receipts because assessee did not substantiate the claim with evidence. Consequently the assessee's appeal is dismissed. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE. okb