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2016 (6) TMI 324 - AT - Income TaxTDS u/s 194C - payments on account of transportation expenses to the seven transporters w/o deduction on TDS - Held that:- We find that this issue is covered by the decision of coordinate Bench of the Tribunal in the case of ITO vs. Bhadreh Yarh Traders [2014 (1) TMI 864 - ITAT AHMEDABAD] wherein the Tribunal has decided the issue in favour of the assessee. Addition on account of household expenses - Held that:- Looking to the cost inflation raised now a days for kitchen/domestic items, school fees for two children, book, copies and other incidental charges, clothing, social obligations/festivals etc., we are of the view that the ld. CIT (A) was fair enough to confirm the estimation of household expenses made by the AO. We, therefore, confirm the order of ld. CIT (A). - Decided against assessee Disallowances on account of Telephone/Mobile expenses - Held that:- The assessee has not maintained any details for usage of telephone/mobile. Therefore, personal use of telephone cannot be ruled out. It will be reasonable to make disallowance @ 10% of the expenses. We therefore restrict the disallowance to ₹ 2833/- - Decided partly in favour of assessee Disallowance on account of shop expenses - Held that:- Looking to the facts and nature of business of the assessee, we do not find it reasonable to make disallowance of this petty amount of ₹ 5124/- on account of shop expenses. We, therefore delete the addition. - Decided in favour of the assessee. Disallowance out of Vehicle expenses/depreciation on vehicles - Held that:- Since the assessee has not maintained log book/details in maintenance of these vehicles, therefore, personal use of the vehicles/car cannot be ruled out. Therefore, we are of the view that it will be reasonable to restrict the disallowance @ 10% which comes to ₹ 17,358/-. Assessee will get relief of balance amount.- Decided partly in favour of assessee
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