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2012 (3) TMI 582 - AT - Income TaxAllowing the expenses though relating to previous year but crystallized and paid during the year - Held that:- CIT(A) was justified in directing the Assessing Officer to allow expenses which was crystallized and paid during the year, though related to earlier year. Distribution of gifts - addition on account of articles distributed among business associates on various occasions for want of detail of persons to whom the gifts were distributed - expenditure incurred on guest house - addition on account of subscription expenses of club, or director and employees of the company - addition on account of subscription expenses of club, of Director and employees - addition paid to ESI department being additional amount charged by ESI department for delay in depositing ESI payment - disallowance u/s 14A - expenses incurred in relation to the income does not form total income
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