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2017 (2) TMI 410 - AT - Income TaxAddition towards legal and professional charges - Held that:- The assessee has neither submitted any evidence in support of proof of services rendered, nor any evidence in support of professional competency or experience of Sh. Rajkumar Jain in the field of coordination for getting refunds from the custom Department.In view of above discussion, we are of the considered opinion that the disallowance sustained by the learned Commissioner of Income-tax (Appeals) out of legal and professional expenses is reasonable and justified. - Decided against assessee Disallowance of 1/3 rd expenses out of travelling expenses - Held that:- From the evidence filed by the assessee, it cannot be established that the expenses incurred, were wholly and exclusively for the purpose of business. The assessee has not filed any evidence from the importers that the persons travelled on behalf of the assessee company went to the respective country in business connection. The assessee has not filed any copy of Visa applications, which could explain whether the Visa was for business or tourist purpose. The assessee has also not filed any evidence in support of use of foreign currency taken by the persons during foreign travel and in such a situation , personal expenses on foreign travels by the persons travelled, cannot be denied. - Decided against assessee Disallowance of commission expenses - Held that:- The assessee has neither furnished any evidence in support of services rendered by the persons to whom commission is paid, nor any evidence in support of professional competence of those persons. It was the onus of the assessee to submit the evidences which could justify that any such services were rendered by those persons and justify such high percentage of commission paid to those persons. The assessee has failed to discharge this onus. We have already discussed in earlier para that in the circumstances where no evidence in respect of services rendered by the parties is furnished, the ratio of the decision of the Hon’ble Supreme Court in the case of Hero Cycles Private Limited (2015 (11) TMI 1314 - SUPREME COURT OF INDIA) is not applicable. - Decided against assessee Addition against household withdrawals - Held that:- Commissioner of Income-tax (Appeals) has already analyzed the drawing Ledger account of the assessee and found that withdrawal from M/s. Fame Impax have been incurred through cheque which was utilized towards school fees, electricity, water charges, medical claim, telephone bills etc. and only cash withdrawal of ₹ 15,000/-has been made from this account. In respect of income of wife of the assessee, no evidence had been produced either before us or the lower authorities to substantiate that income was earned and utilized towards household withdrawals of the family. In view of above circumstances, we are of the opinion that the addition sustained by the learned Commissioner of Income-tax (Appeals) on the issue in dispute is reasonable - Decided against assessee
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