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2014 (11) TMI 222 - HC - Income TaxExpenses on adhoc basis Whether the assessee failed to adduce proof of having incurred expenditure Held that:- The Tribunal, taking note of the various heads under which the expenses were claimed and also considering the merits of the assessee's claim for expenditure incurred on account of travelling, wig material, makeup and other supporting professional expenses, justified the order of the CIT(A) - The assessee pleaded before the CIT(A) as well as before the AO that he is professional actor and expended amount on account of wigs, makeup and other accessories for the purpose of his profession as a cine artist and also incurred expenditure on account of his professional calling as an actor - While major part of the claim was disallowed under Section 40A(3) of the Act, the CIT(A) found that there is reasonableness in the claim of the assessee insofar as the expenses incurred towards travelling, wig, makeup, costumes, etc. - The CIT(A) has decided the issue on the basis of the statement made by the assessee and taking into consideration the overall expenditure claimed under various heads, thought it fit to allow the expenditure in a sum of ₹ 25 Lakhs under these heads for the assessment year 2007-2008 and ₹ 35 Lakhs for the assessment year 2008-2009 as such no substantial question of law arises for consideration Decided against revenue.
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