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2017 (10) TMI 1012 - AT - Income TaxDisallowance of Brokerage expenses - Held that:- The assessee has made the payments to the dalals through cheques. The TDS was also deducted. The income tax details of the persons to whom the dalalis were paid was with the department. The assessee has produced certain persons before the Assessing Officer. The affidavits of these persons were also filed wherein they have admitted that they had done the work for the assessee. The ledger account of these persons duly reflecting the payments and the TDS thereon were also filed. Considering all CIT(A) was not justified in sustaining the addition, accordingly, delete the addition. - Decided in favour of assessee Disallowance of packing expenses - Held that:- CIT(A)’s finding that the bardana purchases for the month of April, 2009 was ₹ 26,614/- and thereafter the purchases were only in the month of October while the sales affected during this period were around 50% of the annual sales. The ld. CIT(A) has recorded that the purchases appears to be inflated in the second half of the year. Before the Bench also the ld AR was unable to controvert this finding of ld. CIT(A), therefore, after hearing both the sides, it is of the view that purchases of bardana in the second half of the financial year relevant to the assessment year were inflated and the disallowance made by the Assessing Officer was justified which has been rightly sustained by the ld. CIT(A). - Decided against assessee Disallowance of telephone expenses, travelling expenses and vehicle and running expenses - CIT(A) has sustained 10% of the expenses debited in the books of account of personal use - Held that:- Assessee was not able to controvert the findings recorded by the ld. CIT(A). There was personal use of telephone, travelling and vehicle running, therefore, find no reason to interfere with the findings of the ld. CIT(A), the same is hereby uphold. - Decided against assessee
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