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2013 (2) TMI 126 - AT - Income TaxConsultancy charges & expenditure towards repairs and maintenance disallowed - CIT(A) allowed the claim - Held that:- As found from the orders of the authorities below that they decided the issue without recording the findings properly in a cryptic manner. The grievance of the AO while making the disallowance is that the assessee had not filed proper evidence to corroborate its claim. Therefore, deem it fit and proper to remit the issue to the file of the AO to decide the issue afresh after examining the issue elaborately - in favour of revenue for statistical purposes. Disallowance of transport charges - CIT(A) restricted the disallowance - Held that:- no proper findings have been given by the CIT(A) while restricting the disallowance except mentioning that certain transportation vouchers had not been provided to the AO. Since the lorry receipts and proof of expenditure had not been furnished, the AO made the disallowance. In these circumstances, we set aside the order of the CIT(A) and remit the issue to the file of the AO to decide the issue afresh by recording proper findings and in accordance with law. Disallowance of adhoc portion of 40% of the temple expenditure while accepting the genuineness of the expenditure - Held that:- Do not find any infirmity in the order of the CIT(A) in sustaining the 40% of the disallowance, out of the disallowance of Rs. 14,55,868/- made by the AO on account of temple expenditure by holding that even though the employees use the temple, yet it is not open only for the employees, but for others as well, therefore, all the expenditure cannot be attributable to employees welfare. Disallownace of selling expenses to the extent of Rs. 10 lakhs - Held that:- The disallowance made by the lower authorities on this count is that the assessee has not furnished proof for the expenditure incurred on account of selling expenses. Neither the AO nor the CIT(A) dealt the issue by giving elaborate findings. Hence, set aside the order of the CIT(A) and remit the issue to the file of the AO with a direction to decide the issue afresh in accordance with law. The assessee is directed to furnish the evidence for the expenditure incurred in support of its claim. In favour of assessee for statistical purposes.
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