2010 (11) TMI 1055

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..... ee relates to the assessment year 2006-07 and arises out of the assessment made under section 143(3) of the Income Tax Act by order dated 24.12.2008. The assessee is an individual engaged in the manufacture and sale of designer garments. She is also in receipt of property income, some capital gains and income from other sources. 2. The first ground is directed against the disallowance of 20% of .....

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..... having regard to the nature of the assessee s business, we do not find them to be unreasonable or excessive. Further no specific instances of any inflation of the expenses have been pointed out. We therefore delete the disallowances and allow the first ground. 3. So far as the second ground is concerned, it is against the disallowance of 20% of the vehicle expenses of ₹ 2,12,916/-. The av .....

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