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2018 (6) TMI 1392 - AT - Income TaxDisallowance of remuneration to partners u/s 185 - assessee submitted only photo copy of the partnership deed and failed to provide certified copy of the same as required under section 184 - Held that:- The assessee has claimed before us that it had filed the original partnership deed before the Ld. CIT(A), however, same was ignored on the ground that no application under Rule 46A of the Income Tax Rules, 1962 was filed. The assessee has produced the original partnership deed before us. Thus, there is no doubt as the original partnership deed exists, but the assessee is required to make compliance of section 184(2) of the Act by way of filing a copy of the partnership deed duly certified in writing by all the partners. When the original copy is available with the assessee, we do not find any difficulty in filing copy of the said partnership deed duly certified by all the partners, as long as the original deed is genuine - restore this issue to the file of the Assessing Officer, with a direction to the assessee to comply with the provisions of section 184(2) - decided in favour of assessee for statistical purposes. Disallowance on account of vehicle maintenance expenses - Held that:- The onus is on the assessee to substantiate that the expenses debited under the head “vehicle maintenance expenses” have been incurred wholly and exclusively for the purpose of the business irrespective of the fact, whether the same are incurred on fuels or the repair of the vehicles - restore this issue to the file of the Assessing Officer and before him the assessee may produce logbook of the vehicles or any other evidences to substantiate its claim of expenses incurred for business purposes. In case of absence of any logbook or other evidence, the Assessing Officer may consider for disallowing reasonable expenditure towards possible personal use by the partners of the firm, in accordance with law. Decided in favour of assessee for statistical purposes.
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