2023 (8) TMI 454

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..... f paper to the various government agencies. It is also an accepted fact that when supplying material expenditures relating to loading and unloading are incurred, consequently the expenses in respect of unloading of material is acceptable and the AO directed to allow the same. Local taxi expenses, it is an accepted fact that the assessee would have to travel to various locations where the supply .....

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..... hri George Mathan, Judicial Member For the Assessee : Shri Mohit Sheth, Advocate For the Revenue : Shri S.C.Mohanty, Sr. DR ORDER This is an appeal filed by the assessee against the order of the ld. CIT(A), Cuttack, dated 18/07/2016, passed in I.T.Appeal No.648/2014-15 for the assessment year 2012-2013. 2. The appeal filed by the assessee is delayed by 711 days. For the delay .....

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..... n that the assessee gets the papers supplied from West Cost Paper Mills to the various government organisations. It was the submission that the assessee has consequently incurred expenditure under the head unloading of material to an extent of Rs. 1,62,900/-, local taxi expenses of Rs. 60,600/-, meals and snacks expenses to an extent of Rs. 31,000/-, tips expenses to an extent of Rs. 25,200/- and .....

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..... disallowance as made by the AO and as confirmed by the ld. CIT(A) is liable to be upheld. 5. I have considered the rival submissions. Admittedly, the assessee is in the business of organising supply of paper to the various government agencies. It is also an accepted fact that when supplying material expenditures relating to loading and unloading are incurred, consequently the expenses in respec .....

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..... cur the expenses. Thus, the expenditure claimed under this head stands disallowed. 9. In regard to the expenditure claimed under the head miscellaneous expenses as the assessee has not been able to point out the nature of this expenditure, the disallowance of the same stands upheld. 10. In the result, appeal of the assessee is partly allowed. Order dictated and pronounced in the open cour .....

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