TMI Blog2017 (12) TMI 1624X X X X Extracts X X X X X X X X Extracts X X X X ..... urely and comprehensively further business purpose. There is no dispute that any of these expenses are not for business purpose. It is not the case of the Revenue that any of these expenses is towards personal expense of any person relating to the assessee. Thus it is difficult to sustain the ad-hoc disallowance, in the absence of authorities pointing out any discrepancy in respect of these expenses - decided in favour of assessee. - ITA No. 4604/Del/2016 - - - Dated:- 15-12-2017 - SH.N.K.SAINI, ACCOUNTANT MEMBER AND SH.K.N.CHARY, JUDICIAL MEMBER For the Appellant : S/Sh. Ashwani Taneja Shaantanu Jain, Adv. For the Respondent : Sh. Arun Kumar Yadav, Sr.DR ORDER PER K.N.CHARY, JM Aggrieved by the order dated 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 26/09/2014 addressed to the Ld. AO, the assessee stated that,- the assessee company is doing its business with various Original Entrepreneur Manufacturers, those in need to be attended and accompanied during the course of the inspections, vacations, advises, discussions, opinions, guidelines, feasibilities and to maintain running business. This is a regular practice and utmost need of every business entity. The assessee company is having various production units at various locations in India as described in our earlier reply submitted on 16/05/2014 as point No. 1. These expenses are purely and comprehensively for business purpose. We are appending below the categorization of business promotion expenses incurred during the financial ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. Books of accounts of the assessee are not rejected. Though, the Ld. AO and for that matter Ld. CIT(A) made the ad hoc disallowance, there does not appear to be any basis for the same. It is not in dispute that vide letter dated 26/09/2014 the assessee has always been maintaining that expenses are purely and comprehensively further business purpose. There is no dispute that any of these expenses are not for business purpose. It is not the case of the Revenue that any of these expenses is towards personal expense of any person relating to the assessee. In these circumstances, we find it difficult to sustain the ad-hoc disallowance, in the absence of authorities pointing out any discrepancy in respect of these expenses with referen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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