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2018 (11) TMI 547 - AT - Income TaxDisallowance under the head incentive paid to the players - eligible reasons for disallowance - Held that:- There is no reason or justification for the disallowance made by the learned assessing officer. He further noted that assessee has produced before the AO books of accounts, bills, and vouchers during proceedings. The above findings of the learned commissioner appeals were not disputed by the revenue. We also do not find any infirmity in the order of the learned commissioner appeals in deleting the disallowance. AO has not given any reasons for disallowance. It was also not pointed out before us by the revenue that what further documents were required to be produced by assessee before assessing officer to justify its claim for the allowance of this expenditure. - Decided against revenue Addition made of hospitality services - allowable busniss expenditure - Held that:- It is not the case of the learned assessing officer that the above expenditure is not incurred wholly and exclusively or the purposes of the business. The learned AO has merely disallowed the above expenditure holding that it is excessive. To prove anything excessive the learned assessing officer should have compared the expenditure with independent evidence of third parties, which has not been done. In the result, we do not find any infirmity in the order of the learned commissioner appeals in deleting the above disallowance, which is purely made, based on conjectures and surmises and on ad hoc basis. - Decided against revenue
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