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2012 (11) TMI 794 - ITAT AHMEDABADDisallowance of transportation expenses – Held that:- Assessing Officer has also allowed the claim of above expenses, but by mistake in the computation of income added the above amount - addition of Rs.2,39,802 made on the above account delete Disallowance of telephone expenses – Held that:- Disallowance of 20% of telephone expenses made by AO on the ground that the payment was made in cash for which bills / vouchers were not available with the assessee. We, however, feel that the disallowance is on higher side and therefore, we restrict this disallowance to 10% of the expenses incurred by the assessee - appeal filed by the assessee is partly allowed for statistical purpose
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