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2023 (8) TMI 454 - ITAT CUTTACKDisallowance of expenses incurred on the earning of the commission income from West Coast Paper Mills - HELD THAT:- Admittedly, the assessee is in the business of organising supply of paper to the various government agencies. It is also an accepted fact that when supplying material expenditures relating to loading and unloading are incurred, consequently the expenses in respect of unloading of material is acceptable and the AO directed to allow the same. Local taxi expenses, it is an accepted fact that the assessee would have to travel to various locations where the supply of materials are made, consequently, the AO is directed to allow this expenditure. Also an admitted fact that there would be expenditure incurred in respect of food for the assessee as also the assessee’s staff in relation to the various locations at which the material is being supplied. Consequently, the expenses in respect of meals and snacks, is also allowed. Issue of tips, admittedly, the same is not allowable expenditure as it is not expected from an assessee to incur the expenses. Thus, the expenditure claimed under this head stands disallowed. Expenditure claimed under the head miscellaneous expenses as the assessee has not been able to point out the nature of this expenditure, the disallowance of the same stands upheld. Appeal of the assessee is partly allowed.
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