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2015 (9) TMI 492 - AT - Income TaxDisallowance of expenses in agricultural activity - CIT (Appeals) ought to have seen that assessee is running farm tourism - Held that:- No good reason to interfere with the findings of the Commissioner of Income Tax (Appeals) in sustaining the disallowance of agricultural expenses . Thus, we affirm the order of the Commissioner of Income Tax (Appeals) on this issue and reject the grounds raised by the assessee for both the assessment years. - Decided against assessee. Disallowance of depreciation claimed on temporary structures - assessee submits that structures were only temporary structures and therefore claim of depreciation at 100% is justified - Held that:- Before us, the assessee could not substantiate as to whether the structures are temporary and what kind of construction was erected and when it was demolished, therefore in the absence of any such details the Assessing Officer appears to be justified in restricting the claim of depreciation to 5%.- Decided against assessee. Dispute relating to grant of interest under section 244A - whether is to be decided by jurisdictional Commissioner or the Chief Commissioner? - Held that:- In view of the decision of Tata Communications Ltd. Vs. ACIT [2014 (1) TMI 1277 - ITAT MUMBAI ] the grounds of appeal raised by the assessee is a valid one warranting adjudication by the Commissioner of Income Tax (Appeals). Since the Commissioner of Income Tax (Appeals) has not gone into merits and held that matter is not appealable, we restore the issue back to the Assessing Officer to decide the issue in accordance with law, after providing adequate opportunity to the assessee. - Decided in favour of assessee for statistical purposes. Disallowance of advertisement & publicity expenses and office expenses - Held that:- Expenses were disallowed by the Assessing Officer stating that assessee incurred these expenses as donation to church. The Commissioner of Income Tax (Appeals) however partly allowed such expenses holding that certain payments were made for publicity and such expenses are to the extent of ₹ 1,55,000/- and confirmed expenses of ₹ 55,000/-. We do not see any infirmity in the order of the Commissioner of Income Tax (Appeals) in partly allowing the expenses incurred for publicity. Thus, we affirm the order of the Commissioner of Income Tax (Appeals) - Decided against assessee.
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