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TMI Blog2013 (3) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... e company is shown to have incurred prior period expenses amounting to Rs. 1,68,849/-. Since the expenses are prior period expenses i.e. for the period other than the period under consideration, the A.O. disallowed the claim of the assessee and made an addition of Rs. 1,68,849/-. 2.2 Before the ld. CIT(A) it was submitted that as per order dtd. 11.12.2002 of the Asst. Director, ESIC, an amount of Rs. 49,952/- was payable in respect of contribution for the year 1998-99 and 1999-2000. Similarly as per order dtd. 7.10.2002 of the Dy. Director, ESIC an amount of Rs. 1,02,548/- was payable towards the differential amount for the financial year 1992-93 to 1997-98 and casuals for the period October 89 to January 92. Similarly an amount of Rs. 163 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESIC (copy of which is placed at paper book page 3 & 4) he submitted that an amount of Rs. 49952 has been determined for the period from April, 1998 to March, 2000. Referring to the copy of the challans for payment (copies of which are placed at paper book page 5 to 8) he submitted that the above amount has been paid during the impugned assessment year. Referring to the order dtd. 17.10.2002 of Dy. Director, ESIC, he submitted that an amount of Rs. 1,02,548/- has been determined for the previous years which has been paid during the year. Referring to paper book page 10 to 14 he drew the attention of the Bench to the payment of arrear paid to ESIC during the year. Referring to page No. 15 & 16 of the paper book he drew the attention of the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shment expenses. 3.1 Facts of the case in brief are that the assessee has debited following expenses in its P&L account. Miscellaneous expenses Rs. 7,09,878/- Tea and refreshments Rs. 3,30,610/- Conveyance Rs. 8,18,727/- Rs. 18,59,215/- On being asked by the A.O. to furnish the details, the assessee furnished branch wise and month details of the expenses. It was submitted that the expenses are incurred at its various offices/branches and any of the location in between the route of transport where the bill may not be available from the vendor. It was submitted that the vendors at remote locations may not provide their bills' due to smallness of each expense but the expenses are of recurring in nature and due to the nature of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our opinion, will meet the ends of justice. We hold and direct accordingly. This ground by the assessee is partly allowed. 4. In ground of appeal No. 3 the assessee has challenged the disallowance of the following expenses:- i) Telephone expenses Rs. 1,25,000/- ii) Pooja & Diwali Expenses Rs. 80,000/- iii) Business Promotion expenses Rs. 30,000/- iv) Repairs & Spare part expenses Rs. 75,000/- v) Freight charges refund Rs. 1,70,000/- 4.1 After hearing both the sides we find the A.O. disallowed the following expenses:- Item Amount claimed (Rs) Amount disallowed (Rs) Telephone expenses 12,27,887/- 1,25,000/- Pooja and Diwali Expenses 4,09,807/- 80,000/- Business promotion expenses 1,34,435/- 30,000/- Repairs and spar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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