2016 (5) TMI 1391

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..... ani ORDER Amit Shukla (Judicial Member) The present appeal has been filed by the assessee against impugned order dated 13.08.2012, passed by CIT(A) -3, Mumbai for the quantum of assessment passed under section 143(3), for the assessment year 2009-10, on the following grounds of appeal: "1. On the facts and circumstances of the case, the learned CIT(A) erred in confirming the addition made of .....

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..... amining the details of expenses found that most of the expenses were unsupported by third party bills. Accordingly, he disallowed 10% of the said expenses as per the reasoning given at para 4.4 to 4.5. 3. Before the CIT(A), it was submitted that the incurring of cash expenses are inevitable in the line of TV films and commercials and it is difficult to obtain third party bills. Assessee further e .....

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..... r ending 2009 Asst. year 2009-10   Director Fees Are director fees     393514 393514       393514 Camera Crew Camera Crew     10000 10000       10000 Setting Set/material erection Setting     40500 400929 441429         441429 Props/Equipment Hire/costumes COSTUMES Equipme .....

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..... eral Expenses BMC License Fees Misc. exp General Office Exps.     12000 752455 58562 823017           823017 Grand Total   14036506 Thus, he submitted that no ad-hoc disallowance should be made. 5. On the other hand, Ld. DR relied on the order of the CIT(A). 6. After considering the relevant finding given in the impugned order and mate .....

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