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2019 (2) TMI 782 - AT - Income TaxDisallowance u/s 37(1) - expenses incurred on motor car, depreciation on motor car and business promotion - allowable busniss expenses - Held that:- Considering the personal element involved in motor car expenses, depreciation on motor car, business promotion expenses, the assessee itself has disallowed 10% out of the total expenditure claimed. AO without pointing out any shortcoming in the disallowance made by the assessee has made further disallowance of 10% by merely stating that the disallowance made by the assessee is on the lower side. The assessing officer has not provided any reason why he considers the disallowance made by the assessee to be on the lower side. In view of the aforesaid, we hold that the disallowance made by the assessing officer in addition to disallowance already made by the assessee is unsustainable. - Decided in favour of assessee.
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