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TMI Blog1976 (5) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ry expenses and glassware expenses, tirpal expenses, guest expenses, Deepawali Holi expenses as well as miscellaneous expenses along with the claim of deprecation at the Head officer and the like expenses at the branch office. 2. The facts are that the assessee is a registered firm and earns income from commission in transport business an labour. In the Head Officer account, the ITO observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,000 on estimate basis. In the crockery and glassware account, out of the total shop expenses of Rs. 9,308 the ITO observed that looking to the details furnished, part of the expenses have been incurred on admissible items and capital items as well. Hence he disallowed Rs. 6,094. In the branch set the ITO observed that in the vyaparic expenses, the assessee has claimed a sum of Rs. 4,654 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made by the ITO on account of travelling expense, car scooter expenses and in the vyaparic expenses, he reduced the disallowance by Rs. 4,500. In the crockery expenses claimed at Rs. 9,308 he reduced the disallowance to Rs. 4,500 so far as the claim of depreciation on vehicles is concerned, reduced the disallowance by 1/2. In the branch set, the AAC reduced the disallowance of Vyaparic expense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in various account dispute the fact that the assessee s business during the year under consideration has increased to a lot. We have also seen that the assessee does not own any trucks, it only hires trucks for transportation purposes and hence he has to incur a lot of expenditure on the labour office staff as well as in entertaining the customors. As such looking to the nature of business of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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