TMI Blog2003 (7) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... nd No. (i) Deletion of disallowance of Rs. 7,000 made on account of office service charges pertaining to earlier year. We have heard the rival submissions. We have also perused the record. The learned CIT(A) had observed that the assessee had received bill in respect of office service charges for the first time for a period of 19 months @ 1,000 and the payment was made by the assessee during this accounting year. Since the assessee had received bill in respect of office service charges and had made payment this year it was fairly an allowable deduction. We find that the liability has arisen during the year under appeal on receipt of bill. Therefore, we decline to interfere with the order of the learned CIT(A). 3. Ground No. (ii) Allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the decision of the ITAT, Jaipur Bench in the case of Asstt. CIT vs. Modi Engineers in ITA No. 1007/Jp/80 decided on 17th Feb., 1995, had directed the AO to allow depreciation as per law. We decline to interfere with the order of the learned CIT(A). 5. Ground No. (iv) Direction to the AO to allow 100 per cent depreciation on assets mentioned at p. 3 of the assessment order. We have heard the rival parties. We have also perused the record. The learned CIT(A) had rightly held that items mentioned at p. 3 of the assessment order fall under the category of plant and machinery and since each item was costing less than Rs. 5,000 the AO was directed to allow 100 per cent depreciation in respect of these items. We are of the opinion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of conveyance and vehicle maintenance expenses. We have heard the rival submissions. The appellant had submitted that the learned CIT(A) erred in sustaining the disallowance of Rs. 6,452 made by the AO out of conveyance and vehicle maintenance expenses. This issue has been discussed by the AO at p. 7 of his order. He has disallowed 1/5th of the claim including depreciation on vehicle for personal use by the partners for the assessee-firm. The learned CIT(A) held that the possibility of personal use of vehicle cannot be totally ruled out. 9. We have considered the rival submissions. We have also perused the facts of the case. We find that the disallowance made by the AO and sustained by the learned CIT(A) is somewhat excessive. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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