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2021 (12) TMI 540 - ITAT DELHIDisallowance of packing expenses and loading and unloading, cartage outward, general expenses and staff welfare expenses - HELD THAT:- There is no dispute that the additions confirmed by the ld. CIT(A) are on adhoc basis. It was incumbent upon the Assessing Officer/ld. CIT(A) to point out particular expenses which were not verifiable or which were not supported by bills and vouchers, which he has failed. Further, there is no dispute that the books of accounts are duly audited and no adverse remarks have been made by the auditors. The books of account have been accepted by the AO - Therefore, in our considered opinion, adhoc disallowances confirmed by the ld. CIT(A) are without merits and deserve to be deleted. We direct the Assessing Officer to delete the additions so made - Decided in favour of assessee.
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