TMI Blog2020 (5) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... all the expenses were properly vouched and there was no infirmity in the claim. Taking into consideration the peculiarity of the facts and circumstances obtaining in the instant case, disallowance at 10% as sustained in the first appeal is in order, which does not call for any further interference. This ground is not allowed. Disallowance u/s. 40A(2) - excess freight of ₹ 25/- per ton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment Year : 2015-16) - - - Dated:- 3-1-2020 - SHRI R.S. SYAL, VICE PRESIDENT Appellant by: Smt. Deepa Khare Respondent by: Shri V.K. Singh ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-7, Pune on 30-05-2018 in relation to the assessment year 2015-16. 2. The first ground is against the confirmation of disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 20,32,760/-. The ld. CIT(A) sustained the disallowance at 10% across the board on these four expenses. The assessee is aggrieved by the sustenance of disallowance to this extent. 4. Having heard both the sides and perused the relevant material on record, it is seen as an admitted position that all the expenses were not properly vouched. Some of the expenses were recorded even on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee made excessive payments to the specified persons vis- -vis the third parties. On discussion with the Authorized Representative, it transpired that, on an average tonnage of load of ₹ 443/- per ton, the assessee paid approximately ₹ 25/- per ton extra to the related parties. This resulted into a disallowance of ₹ 11,73,794/-, which came to be sustained in the first appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by including the amount of freight received from the assessee and offered the same to tax. Taking into consideration the totality of the facts and circumstances, I am of the considered opinion that the disallowance u/s.40A(2) has been wrongly made and sustained. I, therefore, order to delete the addition. 8. In the result, the appeal is partly allowed. Order pronounced in the Open Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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