Home Highlights March 2015 Year 2015 This

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1. Disallowance of tour and travel expenses - no details were forthcoming from the assessee to substantiate these travel and conveyance expenses and justify that these...

2. Disallowance of various expenses on ad hoc basis - While scrutinizing the expenditure if the expenses claimed are not having any nexus to the business of the assessee or...

3. Discontinued Business - Disallowance out of depreciation and disallowance out of travelling, repairs, insurance expenses – expenses incurred to protect the business...

4. Disallowance out of travel expenditure - AO has rightly declined the said travelling expenses being not incurred upon the employees of the assessee firm - AT

5. Disallowance being 50% of Foreign Travelling Expenses - the lower authorities has admitted the genuineness of the expenses to the tune of 50% and the balance was...

6. Business and Promotion expenses - The expenditure incurred by the assessee towards, Bangalore Orthopaedic Society – Conference for practical use of products and Payments...

7. Deduction u/s 10A - Adhoc disallowance of professional expenses, electricity charges and miscellaneous expenses - It is not in dispute that the aforesaid administrative...

8. Ad-hoc disallowances of the expenses - the expenses claimed for the purpose of the business cannot be disallowed merely on the reasoning that these expenses were...

9. 30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses - The Assessee argued that the expenses...

10. Disallowance on account of expenses incurred on corporate social responsibility - Both the lower authorities have disallowed the expenses only on the ground that...

11. Disallowance of travelling expenses - Even before us, assessee has not filed any evidence to justify the travelling undertaken in a foreign country. It was only...

12. Ad hoc disallowance of 10% of expenses - Since the AO or the Ld. CIT(A) has not rejected the books of account of the assessee they could not have estimated (ad hoc...

13. Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and...

14. Disallowance of foreign travelling expenses incurred by the Directors of the company to China, Germany and other countries - having regard to entire factual scenario and...

15. Adhoc Addition on account of personal use of car, on account of tour and travelling expenses and on account of telephone expenses - When undisputedly assessee has...