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TMI Blog2012 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... however, completed on a total income of Rs.2,60,33,700/-, making thereby several additions to the returned income of the assessee. The ld. C.I.T.(A) gave partial relief to the assessee. The department being aggrieved against such relief is in appeal before the Tribunal. 3. The first ground raised in this appeal by the department reads as under :- "1) The Ld. CIT(A)-XIV, Kolkata has erred on facts and in circumstances of the case by deleting the addition of Rs.1,90,147/- which was 20% of the total expenses claimed on traveling and conveyance. It is not acceptable that all the expenses on travel & conveyance are related to business only. Element of personal nature in the expenses claimed cannot be ruled out. Appeal is strongly recommended" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O. We, therefore, find no justification to interfere with the order of the ld. C.I.T.(A) on this issue and the deletion of addition of Rs.1,90,147/- is thus confirmed. This ground of the department is dismissed. 4. The next ground of the department reads as under :- "2) The Ld. CIT(A)-XIV, Kolkata has erred on the facts and in circumstances of the case by not clarifying the logic restricting the disallowance out of export promotion to 20% of the total expenses claimed for export promotion instead of 25% as disallowed by the AO in the assessment order. Therefore, appeal is strongly recommended" 4.1. The assessee claimed export promotion expenses to the extent of Rs. 2,65,399/- for the assessment year under appeal incurred during his fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the paper book at pages 15 to 24 of the assessee's paper book. We further observe that the ld. A.O. himself has agreed that in respect of foreign tours, keeping full details, bills & vouchers is impossible for a human being. Therefore, considering the past accepted position and there being no change in the facts and circumstances of the case for the assessment year under appeal, we find no justification to deviate from the past accepted position. We, therefore, find no infirmity in the order of the ld. C.I.T.(A) in restricting the disallowance under this head to 20%, which is upheld. This ground of the department, therefore, fails. 5. The next ground in this departmental appeal is as under :- "3) The Ld. CIT(A)-XIV, Kolkata has erred on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genuine as the payments for the purchase have been made by account payee cheque and are reflected in the HSBC bank account of the assessee. The bills issued by this concern have also been produced. I find that the assessee purchased some adhesive and rubber solution from this party. The bills are in small amounts of Rs.1000 to 2000 and there is one major amount of Rs.12,360/-. The payments for these purchases have been made by account payee cheques. The total purchases from this concern during the previous year under consideration are 31,332/- and there is no liability at the end of the year. Looking to these facts it cannot be said that these purchases are bogus." 5.3. We have heard the parties and perused the material placed on record. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e balance sheet or receipts & payments account of the assessee individual and his proprietary concern, the ld. A.O. disbelieved the donations and added the same to his total income as income from undisclosed sources. 6.2. The ld. C.I.T.(A) on going through the balance sheet, receipt & payment account, bank statement etc. of the assessee-individual found that the donations are duly reflected in those documents. He, therefore, held that the ld. A.O. was not justified in adding Rs.21,00,000/- as undisclosed expenditure, which he deleted. 6.3. Before us also, the assessee has filed copies of statement of donations with relevant receipts issued by the donees (pages 35 to 48 of the P/B), personal bank account with HSBC Bank reflecting donations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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