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2019 (8) TMI 1726 - ITAT MUMBAIDisallowance on account of staff welfare expenses, conveyance expenses, general expenses and office maintenance expenses - CIT(A) held these disallowances @ 10% to be reasonable for the reason that all these expenses were booked on the basis of self made vouchers and payments were made in cash - HELD THAT:- The authorities below have made adhoc disallowances of expenses incurred under the various heads to the extent of 10% of the total claim of the assessee. The only reasons attributed by the authorities are that these expenses were incurred in cash and booked on the basis of self made vouchers. In our opinion, the disallowance was purely made on the basis of presumptions and surmises and adhoc in nature without pinpointing any specific defects or deficiencies. Therefore , we deem it fit to restrict the disallowance to 5%. Appeal of the assessee is partly allowed.
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