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2012 (7) TMI 399 - ITAT, JAIPURDisallowance of general expenses - expenditure claimed is u/s. 37(1) of the Act – Held that:- Expenses, apart from those that are not allowable have, it would appear, been disallowed on the ground that the same are not properly vouched - Revenue doesn’t doubt the actual incurring of the expenditure; it itself allowing the balance 75%. The expenditure incurred under the said head (tea expenses) for the preceding year/s has not been mentioned - incurring of the expenditure for most part is not doubted, as well as the nature of expenditure. We, therefore, restrict the disallowance to be extent of the sum not eligible for being allowed u/s. 37(1) Disallowance of petrol expenses - on account of the entire claim being not supported by proper bills - CIT(A) has restricted the disallowance to 25%, allowing the assessee's partial relief - assessee has not again explained the reason/s for the same, only stating that no personal element is involved as the assessee is busy doctor, working 12 to 15 hours per day – Held that:- There is no reference to the expenditure claimed in the preceding year/s - disallowance restricted to Rs. 10,000/- as some personal element is inevitable, with nothing on record to show that the expenditure for the same has been separately incurred. Disallowance of expenditure on account of depreciation on car - personal as well as non-business user of the said vehicle/s - assessee, with reference to the relevant provisions of the Act, contends that the provision of section 38(2) does not apply to the depreciation u/s 32(1)(i) of the Act, but only to intangible assets as specified u/s. 32(1)(ii) of the Act – Held that:- There could be no disallowance u/s. 38(2) of the Act in respect of the depreciation on motor car, a tangible asset, covered u/s 32(1)(i) of the Act - disallowance is thus deleted - Needless to add, the written down value of the relevant block of assets would stand to be adjusted downward and restored to its correct value – In favor of assessee Disallowance of expenditure on tour and travel – Held that:- There are no details/particulars of the expenditure incurred. The date/s of travel, of the conferences, of the meetings attended, etc.; the mode of conveyance; the places/doctors (in contradistinction to the stations) visited, etc., nay, there is no evidence of the expenditure having been incurred on travel and the concomitant boarding and lodging - it may not be possible to vouch every expenditure, and that some travel for professional purposes may have been incurred by the assessee, a senior doctor, restrict the disallowance to Rs. 25,000 - assessee gets the partial relief for Rs. 6,215 Claim in respect of water and electricity expenses - assessee is using his premises as his home as well as clinic, for which no separate connection for water and electricity had been taken – Held that:- Assessee’s claim was disallowed at 1/3rd – Against assessee Telephone and mobile expense - representing user for personal/non-business purposes – Held that:- No details of the expenditure claimed were furnished by the assessee, and even as much as the place where the telephone is installed, though called for, not provided - no scope for relief for the same reasons – Against assessee Rent expenditure - rented premises stood used by the assessee during the relevant period for his clinic as well as for residence. The assessee, however, has not at any stage furnished any details/particulars of the space hired and the manner of its utilization, much less substantiate its claim/s in its respect – Held that:- No infirmity in the Revenue restricting the assessee's claim for rent to 50% of the total rent paid
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