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2018 (1) TMI 1706 - AT - Income TaxDepreciation and society charges claimed on Housing accommodation - Disallowance made as these expenses are not incurred wholly and exclusively for the purpose of the Appellant's business - HELD THAT:- We find that the “E” Bench of the Tribunal in [2016 (2) TMI 1356 - ITAT MUMBAI] for the assessment year 2009-10 as held claim of the assessee was denied by the authorities below in the absence of the particulars of the person having not been provided by the assessee. In all fairness we are of the view that the matter needs to be looked into by the AO, in order to verify claims of the assessee. Following the principles of natural justice we may it fit deem to the restore this issue back to the file of the AO to verify the names of the employees to whom the premises have been allotted and in whose hands the perk has been offered. Reasonable opportunity of hearing shall be afforded to the assessee. The ground of appeal no. 4 raised by the assessee is thus allowed for statistical purposes Adhoc disallowance being 5% of various expenses debited to the Profit & Loss A/c as not incurred wholly and exclusively for business purpose - HELD THAT:- While deciding the issue of ad–hoc disallowance of 5% out of various expenses, the Tribunal did not interfere in the matter and upheld the disallowance. Following the order of the Tribunal For assessment year 2008–09 we uphold the disallowance by dismissing the ground raised by the assessee.
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