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2014 (1) TMI 35 - ITAT AHMEDABADDisallowance of payment made to consultants u/s 40A(a)(2b) of the Act – Held that:- From the certificates placed on record, it is revealed that Ms.R.B.Tanna has received remuneration ranging from Rs.1,000/- to Rs.5,000/- for the entire year from a few companies - She has also stated to have received a remuneration of Rs.36,000/- from Mercury Marketing & Consulting Services - There is nothing on record to prove that she has obtained any other qualification with respect to medicines and pharmacy which could help in marketing the products manufactured by the assessee - CIT(A) has held that the nature of the services rendered by Ms.R.B.Tanna includes the work of technical nature and for which she does not appear to be technically qualified - the entire amount cannot be considered for disallowance, however a fair estimate of disallowance needs to be made – thus, the disallowance restricted to Rs.80,000 – Decided partly in favour of Assessee. Disallowance of marketing expenses and Gift articles expenses – Held that:- AO while perusing the voucher on sample basis noted that it was without bills or invoices has not disallowed the entire expenses but only 1% of expenses - CIT(A) while upholding the order of AO has held that assessee has filed to furnish supporting evidences to establish that all expenditure incurred were wholly and exclusively for business purposes - AO has not disallowed the entire expenses but only 1% which has been upheld by CIT(A) for the reason that no details were filed by assessee - there was no reason to interfere with the order of CIT(A – Decided against Assessee.
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