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2016 (12) TMI 1611 - AT - Income TaxExpenditure towards gift to Doctors disallowed - allowable business expenditure - Held that:- In the present case the assessee was required to demonstrate the expenditure in relation to business. So far the reasoning given by the AO that the expenditures were prohibited by law, in our considered view, the issue requires fresh consideration by the AO. We, thus set aside the order of ld. CIT (A) and restore the issue to the file of AO for decision afresh. Disallowance of dealer entertainment expenses - expenses are disallowed on the basis that the personal element in such expenses cannot be denied - Held that:- We find that the AO has not demonstrated as to how the personal element is involved in these expenses. Therefore, the action of the ld. CIT (A) confirming the finding of the AO is not justified. We, therefore, direct the AO to delete this disallowance. This ground of the assessee is allowed.
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