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TMI Blog2013 (12) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds that no record was maintained to prove that expenses were incurred wholly and exclusively for business purpose. 2. Adhoc addition of Rs.45,572 out of claim for Vehicle Expenses Rs.16,44701 on grounds that log books of vehicles were not maintained and personal element could not be ruled out. 3. Adhoc addition of Rs.13,304 out of depreciation on vehicle Rs.1,33,040 on grounds that log books of vehicles were not maintained and personal element could not be ruled out. 4. Adhoc addition of Rs.86,143 out of claim for conveyance Expenses of Rs.8,61,432 on grounds that the expenses were not fully verifiable. 5. Adhoc addition of Rs.21,921 out of claim for office expenses of Rs.4,38,418 on grounds that supporting voucher were self made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had claimed the vehicle expenditure to the extent of Rs.4,55,721/-. The A.O. asked the assessee to produce the log book maintained for the vehicles. The assessee expressed inability to produce the same by stating that log book was not maintained for the vehicle. The A.O. made the disallowance of Rs.45,572/- towards personal use of the vehicle and the same was confirmed by the Ld. CIT(A). We have heard the parties. We find that except the doubt and presumption, nothing is on record to support the disallowance made by the A.O. We accordingly, delete the addition made by disallowance of the vehicle expenses of Rs.45,572/-. Accordingly, ground no.2 is allowed. 4. Ground no.3 is in respect of disallowance of depreciation on the vehicle. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the purpose of the business, the same is allowable. We find no justification to sustain the addition made by the A.O. We accordingly, delete the addition of Rs.21,921/-. Ground no.5 is allowed. 7. The next ground is in respect of disallowance made out of the business promotion expenses of Rs.1,92,382/-. We have heard the parties. The assessee had claimed the expenditure to the extent of Rs.1,92,382/- towards business promotion. The A.O. made the disallowance treating the same in the nature of the entertainment expenses. Moreover, personal element also is alleged. The reasons given are very cryptic for making the disallowance. We find no justification to support the disallowance made by the A.O. without bringing the proper reasoning. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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