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2018 (7) TMI 2312 - AT - Income TaxAttimari Coolie Expenses - As per AO since the said expenditure have not been incurred under any statutory, judicial, commercial or administrative obligation and therefore not permissible as deduction, the same is required to be disallowed in full - CIT(A) restricted the disallowance at 25% of the expenses - HELD THAT:- As the assessee filed ledger account of Attimari Coolie Expenses and also vouchers for payment of such charges on sample basis. We find that similar disallowance in earlier years have not been challenged by Revenue, deleted by CIT(A). Going by the decision of G.G. Joshi [1993 (9) TMI 39 - GUJARAT HIGH COURT] and findings of CIT(A), we find no infirmity in the order of CIT(A). Hence, this issue of Revenue’s appeal is dismissed. Disallowance of bad debts claimed - CIT(A) allowed the claim - HELD THAT:- As the assessee is actually write off the bad debts and that fact is not under dispute. This fact is clear from schedule ‘k’ of general and administrative expenses of P & L account, wherein the assessee has debited the amount on account of sundry debtors written off. This fact is acknowledged by the AO in his assessment order. Once, this is a fact the debts claimed by assessee are allowable. The CIT(A) has rightly allow the claim of the assessee and we confirm the same. This issue of Revenue’s appeal is dismissed.
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