TMI Blog2015 (1) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... tification in making further ad hoc disallowance qua telephone and conveyance expenditure. This view is supported the ITAT in assessee's own case for preceding year. In view thereof, the addition is deleted. - Decided in favour of assessee - ITA No. 598/JP/2014 - - - Dated:- 29-1-2015 - SHRI R.P. TOLANI, JUDICIAL MEMBER Assessee by : Shri N.S. Vyas (CA) Revenue by: Shri Rajesh Ojha (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain expenses by observing that they are not fully vouched etc. The learned CIT(A) has also confirmed the action of the A.O.. 3.3 After considering the submissions of the parties and perusing the material on record, we are of the view that assessee deserves to succeed in this ground. In this case, the provisions of Section 145(3) are invoked and thereafter the profit of the assessee has been det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected and trading additions are made, there is no justification in making further ad hoc disallowance qua telephone and conveyance expenditure. This view is supported the ITAT in assessee's own case for preceding year. In view thereof, the addition is deleted. 5. In the result, the assessee's appeal is allowed. Order pronounced in the open court on 29/01/2015. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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