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2020 (1) TMI 1542 - ITAT DELHIDisallowance of expenses like telephone expenses, miscellaneous expenses, entertainment expenses and depreciation - assessee could not produce documents such as log books, bills/vouchers, etc.. - AO has also noted that in some cases the expenses were incurred in cash and the vouchers were self made and hand written- HELD THAT:- CIT (A) has upheld the findings of the AO by noting that the assessee was unable to substantiate that the entire expenses were wholly and exclusively for the purpose of business and details like log books etc for vehicles, telephone were not available. The fact remains that this disallowance has been made on a lump sum basis/ad hoc basis without bringing on record any specific defect in the accounts of the assessee or in the details submitted by the assessee. There are numerous judicial precedents wherein it has been laid down that no ad hoc disallowance can be made without pointing out any specific defect in the books of accounts of the assesee or in the documents furnished by him. Therefore, we are unable to uphold the findings of the Ld. CIT (A) and we set aside the impugned order and direct the AO to delete the addition - Decided in favour of assessee.
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