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2010 (2) TMI 879 - AT - Income TaxAddition on account of building repair, refreshment outside, business p0resent expenses, wine and beer expenses, Misc. expenses, subscription to club, traveling expenses, postage telephone printing and stationery expenses, foreign tour expenses, disallowance of other repairs, workers welfare expenses, for which complete supporting vouchers were not produced by the assessee - Held that:- observation of the Ld CIT(A) is not proper because when the Assessing Officer says in the assessment order that the assessee did not prduce any supporting bills and vouchers etc., it is not possible for the Assessing Officer to pin-point any specific item of expenses which is not supported by the relevant bills and vouchers. Since the facts in the present year are different, we feel that earlier Tribunal orders cannot be followed besides the issue is before us because in the present year, Ld DR of the revenue was able to satisfy us that in the present year, bills and vouchers were notn produced by the assessee before the Assessing Officer. order of the ld CIT(A) set aside on all cases, appeal of the revenue is partly allowed for statistical purposes Addition made on account of ate deposit of employee´s contribution of ESI and EPF which is contrary to section 36(1)(va) read with section 2(24)(xi) of the I.T. Act – Held that:- last deposit was made on 22.2.2005 which is within the accounting year itself and hence admittedly these deposits were before the due date of filing of return of income by the assessee and hence as per judgments of Hon'ble Delhi High Court in the case of P.M. Electronics (2008 -TMI - 31356 - DELHI HIGH COURT) cited by the Ld AR of the assessee, no interference is called for in the order of ld CIT(A) on this issue. Ground of the revenue stands rejected whereas remaining grounds are allowed for statistical purposes.
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