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2017 (12) TMI 522 - AT - Income TaxAddition on account of rent paid - assessee availed the premises belonging to a relative of Chairman of assessee - Held that:- We find that at the time of initial operations, the registered office of the assessee was not ready to conduct the business operations of the assessee as because the requisite infrastructure and facilities were not available at the said office. Therefore, the assessee availed the premises belonging to a relative of Chairman of assessee temporarily on rent basis in support of which the ld. AR brought on record the minutes of the Board meeting in accepting the proposal made by the Chairman. Admittedly, this document was not there before the AO and CIT(A) and it is seen from the order of AO and CIT(A) that for non-submission of any evidence to that effect that disallowance amount was confirmed by the CIT(A). Therefore, in view of the same, we deem it proper to remand the issue to the file of AO for his verification on an examination of the supporting document filed during the course of second appellate proceedings before us. Disallowances made on account of transportation & labour charges and loading & unloading charges of godown and wreck - addition of said amount only on the impression that the assessee has shown the payments aggregating single figure incurred towards the loading and unloading charges and it is very difficult to give details of numerous parties to whom the payments were made below ₹ 50,000/- - Held that:- The said amount was shown in the accounts and was claimed in the assessment proceedings as an aggregating amount to simplify the information. In our opinion, as contended by the ld. AR that there was no opportunity for the assessee to produce the numerous details, payments attracting below ₹ 50,000/-. We find that the total income of the assessee is ₹ 1,21,84,444/- and there was no adverse remark in respect of 80% of total payments or books of accounts, taking into consideration the same disallowance on the basis of estimatation is not permissible. Thus, the additions made on account of loading and unloading charges are liable to be deleted. Thus, the Ground raised by the assessee is allowed
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