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2018 (1) TMI 851 - AT - Income TaxAgricultural income not accepted - assessee submitted some voucher mentioned the cash receipts of sale of such potatoes - AO was not sure about the genuiness of the vouchers - Held that:- As decided in assessee's own case for Asst. Year 2001-02 [2012 (1) TMI 337 - ITAT AHMEDABAD] the accounts maintained by the assessee for agricultural activities suffer from certain defects. The agricultural income declared by the assessee deserves reduction. Respectfully following the aforesaid judgment of the co-ordinate bench, we treat ₹ 5,00,000/- as agriculture income and rest of the income to be treated as ‘income from other sources’. Disallowance of tender fees paid to GSFC - Held that:- CIT(A) has rightly treated the above said amount as capital expenditure because same was spent for expending the business. Addition on sum received from Post Office - AO held that assessee has not produced any documentary evidence to show that it was refund of monthly saving scheme - Held that:- As AR has shown us Passbook of Post Office containing the entry in question; therefore, we allow this ground of appeal in favour of the assessee. Disallowance being 1/5th of car maintenance expenses and depreciation on motor car - CIT(A) has held that in his opinion personal use of car cannot be ruled out - Held that:- In the absence of any evidence, ld. CIT should not have given such findings. On the basis of whims no disallowance can be made. Therefore, we allow this ground of appeal in favour of the assessee. Addition of conveyance allowance u/s.10(14) ignoring 1/5th of car expenses and depreciation is concerned - Held that:- AO no other withdrawal for expenses were made by the appellant. As per the AO since the appellant has not incurred any amount of conveyance allowance and therefore he was requested to explain as to why the claim of deduction of ₹ 52,000/- be not disallowed. Ld. CIT(A) confirmed the action of the AO and disallowed the conveyance of allowance of ₹ 52,000/-. The appellant in his submission himself submitted that above allowance is being received from company every month as part of remuneration and hence the same partakes the character of special allowance contemplated in section 10(14) of the act. However, the appellant has not been able to prove that the allowance has been received by him to meet the expenses incurred wholly, exclusively and necessarily in performance of his duties. Therefore, we dismiss this ground of appeal. Disallowance in respect of Court Fee Refund - AO added this amount on the ground that the appellant has deducted court fees refund but he did not furnish the details and reasons for such claim - Held that:- Since appellant has failed to furnish the details and reason from such claim during the course of assessment proceedings as well as before the CIT(A). Therefore, we dismiss this ground of appeal. Insurance claim - Held that:- AO in the assessment order for the year under consideration had mentioned that the appellant had received ₹ 15,410/- as insurance premium and had shown in other income. As per the AO in the revised return of income, the appellant had claimed the same as deduction and had not furnished any reason from the same. In our opinion insurance claim is revenue receipts and lower authority has rightly confirmed the addition
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