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2015 (10) TMI 1860 - ITAT DELHI

2015 (10) TMI 1860 - ITAT DELHI - TMI - Disallowance of establishment expenses - Held that:- We find that considering the high turn over of the assessee at ₹ 2.33 crores of this year as against ₹ 2.23 crores in the immediately preceding year and the fall in the income from operation being nominal, with which the assessee has submitted the detailed reasoning, we hold that there was no justification for making disallowance out of establishment expenses on adhoc basis without pointing o .....

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last day of the relevant accounting year.- Decided in favour of assessee. - ITA No. 2227/Del/2012 - Dated:- 2-6-2015 - G C Gupta, VP And T S Kapoor, AM,JJ. For the Appellant : Shri Manoj Kumar, CA For the Respondent : Shri T Vasanthan, Sr. DR ORDER Per: G C Gupta, Vice President This is an appeal filed by the assessee for the assessment year 2006-07 directed against the order of Ld. CIT(A). There is a delay of 41 days in filing the present appeal by the assessee. The assessee has filed applicat .....

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ficer has erred in law in disallowing establishment expenses of ₹ 4,79,061/- on wholly untenable, illegal, arbitrary and erroneous grounds. The CIT(A)-XV has also erred in confirming the disallowance on untenable and illegal grounds. Hence, the addition may, as such, be deleted." 3. Ld. Counsel for the assessee submitted that the establishment expenses were wrongly disallowed as the only reason of the department was that its income from operation has slightly reduced from ₹ 2.23 .....

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