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2015 (10) TMI 7 - AT - Income TaxAddition made u/s 69C relating to marriage expenses - CIT(A) deleted the disallowance - Held that:- We notice that the ld. CIT(A) has deleted the impugned addition by placing reliance on certain case laws cited by the assessee. Under these circumstances, we do not find any reason to interfere with the order of ld. CIT(A) on this issue - Decided against revenue Disallowance of part of sale promotion expenses - CIT(A) deleted the disallowance on the reasonings that the assessee has filed all the details of expenses, copy of bills before AO and further on the reasoning that these expenses were made through account payee cheques - Held that:- AO has made adhoc disallowance of ₹ 1 lakh on the reasoning that the assessee could not furnish details to show that the gift articles purchased by him were actually distributed to its customers. The AO has also pointed out that the assessee has not maintain any register/record to substantiate the claim of distribution. We notice that the ld CIT(A) has not addressed this issue. However, distribution of gift articles to the local retailers are prevailing trade practice. Under these circumstances, we are of the view that this may ends of justice if the disallowance is restricted to 50,000/-. Accordingly, we modify the order of ld. CIT(A) and direct the AO to restrict disallowance to ₹ 50,000/-. - Decided partly in favour of revenue.
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