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2018 (6) TMI 1385 - AT - Income TaxDisallowance of travelling and conveyance expenses - Held that:- It is a case where the AO has disallowed 20% of travelling and conveyance expenses incurred by the assessee and which has been sustained to the extent of 10% by the ld CIT(A). There is no finding recorded regarding any specific defect in claim of the expenses or the expenses have not been incurred for the purposes of the business. It is a clear case of adhoc disallowance of expenses which cannot be sustained in the eyes of law. In the result, addition so sustained by the ld CIT(A) is hereby deleted. Disallowance of 10% of machinery expenses - Held that:- There is no finding recorded regarding any specific defect in claim of the expenses or the expenses have not been incurred for the purposes of the business. It is a clear case of adhoc disallowance of expenses which cannot be sustained in the eyes of law. In the result, addition so made by the AO is hereby deleted. - decided in favour of assessee
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