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2013 (4) TMI 9 - AT - Income TaxDisallowances of Expenses - Sec. 37 - No supporting evidences to establish wholly and exclusively for business purposes - Onus of establishing the genuineness of expenses lies on the assessee and not on the department - Held that:- The CIT(A) after considering all the aspects of the issue, disallowed 10% of out of handling and freight expenses, it also held that the AO has wrongly disallowed festival expenses & business promotion ignoring the details, which reveal the expenditure not of personal nature, therefore, merely for want of some vouchers, it is not appropriate to disallow 100% of such expenditure. As regard repair & maintenance 10% of expenditure shown in cash can be allowed on the ground of reasonability. Regarding disallowability of courier charges it has rightly restricted the disallowance to 10%. After considering the facts of the case, we are of the view that the action of the CIT(A) in restricting the disallowance to against the total disallowance of is proper and therefore, the order of the CIT(A) is hereby upheld on this count and the ground raised by the revenue is dismissed. - Decided against the revenue.
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