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2015 (9) TMI 1044 - AT - Income TaxDisallowance of advertisement and sale promotion expenses - CIT(A) deleted the disallowance - Held that:- The undisputed fact is that the Assessing Officer has not disputed the genuineness of the expenses. It is also not a case where the expenses have not been incurred wholly and exclusively for the purposes of business. When the twin conditions having been fulfilled i.e. genuineness of the expenses and wholly and exclusively incurred for the purposes of the business, we decline to interfere with the findings of the Ld. CIT(A). - Decided against revenue. Disallowance of sales commission paid to M/s. Aquarius Engineers Pvt. Ltd., Pune - CIT(A) was of the opinion that the Assessing Officer was not justified in restricting the sales commission to 5% in place of 7.5% and accordingly, directed the Assessing Officer to delete the addition - Held that:- The addition has been made u/s. 40A(2) of the Act. The Assessing Officer has restricted the payment of commission from 7.5% to 5%. However, we find that not even a single comparable case has been brought on record to justify this act of the Assessing Officer. Without bringing any comparable case, in our considered opinion, no disallowance can be made u/s. 40A(2) of the Act. Considering the disallowance from all the possible angles, we do not find any reason to interfere with the findings of the Ld. CIT(A) - Decided against revenue.
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