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2018 (2) TMI 743 - AT - Income TaxAddition under the head 'Bakshis' and 'Tips & Bakshis" - allowable busniss expenditure - Held that:- In the present case the plea of the assessee is based on the existing customs and practice prevalent for a long time. This was accepted by the tribunal in A.Y.2009-10 [2017 (12) TMI 303 - ITAT KOLKATA]. Moreover, the vouchers were filed before the CIT(A) which were omitted to be considered by the CIT(A). In these circumstance we are of the view that the decision rendered by the tribunal on identical facts should be followed. Respectfully following the decision of the tribunal we direct that the impugned addition made by the AO be deleted. - Decided in favour of assessee
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