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2013 (12) TMI 941 - ITAT AGRATravelling expenses – Held that:- The assessee has incurred the expenditure wholly and exclusively for the purpose of the business of the assessee, the ad- hoc disallowance cannot be made - The expenditure incurred for the purpose of business is allowable under Section 37 – Decided in favour of assessee. Commission expenses – Held that:- The assessee is an authorized dealer of vehicles, buses and others equipments - Considering the nature of business wide convincing and liaison work is required for selling these vehicles particularly which are to be supplied to schools colleges and charitable institution etc. The concerned parties have clearly established and identified the vehicles sold through bill number date and parties to whom the vehicles were sold - The nature of assessee's business are that such liaison work is necessary for selling and such liaison work is in the form of service rendered for selling the vehicles - Merely having friends and relatives, adverse inference cannot be drawn particular by under the circumstances of the case and it is established that these persons have rendered service against the commission paid – Decided in favour of assessee.
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