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2018 (3) TMI 1898 - AT - Income TaxDisallowance of expenses - assessee had claimed various expenses towards which he could not produce vouchers or furnish details - AO disallowed 20% of business promotion expenses, 15% of car maintenance expenses, 20% on weighing and unloading charges and 10% on transport charges - CIT(A) granted partial relief to the assessee based on estimate basis - HELD THAT:- The entire addition made by the Ld.AO and the amount sustained by the Ld.CIT(A) is only on estimate basis. However considering the prayer of the Ld.AR that the assessee had genuinely incurred the expenditure claimed by him, we further grant relief of ₹ 6,79,060/- to the assessee and thereby we sustain the addition of ₹ 25,00,000/- - Appeal of the assessee is partly allowed
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