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2013 (12) TMI 406 - ITAT PUNEAddition of telephone expenses – Held that:- Personal use of the telephone being very common cannot be totally ruled out – The assessee has not produced any evidence to show that the entire telecommunication was used for the business purpose – The disallowance was restricted to Rs. 50,000/- out of Rs. 1,00,000 - The appeal is partly allowed. Addition of Vehicle expenses and depreciation on vehicle – Held that:- The AO has not justified the personal usage of vehicle with evidence or material on record – Decided in favour of assessee. Addition of Conveyance expenses - Held that:- The assessing officer failed to prove the element of personal expenses included in conveyance bill or vouchers – The adhoc disallowance was not properly justified by him – Decided in favour of assessee. Addition of office expenses – Held that:- The self-made vouchers should also be accepted – It is not possible to obtain the receipt and vouchers of each and every expenditure - Once the expenditure is incurred for the purpose of the business, the same is allowable - Decided in favour of assessee. Addition of business promotion expenses – Held that:- The assessing officer did not offered any proper justification regarding adhoc disallowance of expenses - Decided in favour of assessee.
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