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2020 (11) TMI 302 - AT - Income TaxDisallowances on telephone and vehicle maintenance and business promotion expenses - allowable revenue expenditure u/s 37(1) or not? - HELD THAT:- AO made the ad-hoc additions without reference to any specific instance where the said expenses were incurred for personal purpose. Such disallowance without pointing out any specific defect in the statutorily mandated audited books of the assessee, and with reference to any specific instances where the expenses have been incurred by the assessee not for business purposes, cannot be sustained. While respectfully following the reasoning in assessee's own case for the A.Y. 2010-11[2017 (6) TMI 1309 - ITAT DELHI] are of the considered opinion that the additions made by the Ld. AO by alleging that the said expenses are not related to the business of the assessee without bringing any evidence on record are bad in law and cannot be sustained. - Decided in favour of assessee.
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