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TMI Blog2012 (10) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences. - ITA No. 36/HYD/2012 - - - Dated:- 17-7-2012 - SHRI CHANDRA POOJARI AND SMT. ASHA VIJAYARAGHAVAN, JJ. Appellant by : Shri Ravi Seshagiri Rao Respondent by : Smt. Amish S. Gupt ORDER PER ASHA VIJAYARAGHAVAN, J.M.: This appeal filed by the assessee is directed against the order of CIT(A)-III, Hyderabad dated 30/11/2011 for the assessment 2007-08. 2. Ground No. 1 is general in nature. Ground No. 2 is directed against the action of the CIT(A) in confirming the disallowance to an extent of 1/6th as against 1/5th made by the AO in respect of the salaries to staff of Rs. 8,19,700/- applying the provisions of section 40A(3) of the Act. 3. The AO noted that the assessee had claimed an amount of Rs. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture was noted. Therefore, the AO disallowed 1/5th of the said expenditure, which comes to Rs. 5,03,881/- on the ground unverifiable nature of such expenses. On appeal, the CIT(A) restricted the disallowance to 1/6th as against 1/5th made by the AO. 6. Ground No. 4 is directed against the action of the CIT(A) in confirming the disallowance of patient charges of Rs. 2,52,838/- out of Rs. 3,38,918/- made by the AO. 7. The assessee had claimed an amount of Rs. 3,38,918/- towards hospital maintenance-patients. The AO noted that most of the said payments were made in cash and no details were furnished for the payment through cheques. Since no bills and vouchers in support of the said expenses were produced, the AO disallowed the entire c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the said payment, as required under the provisions of section 194A of the Act, the AO disallowed the said amount applying provisions of section 40(a)(ia) of the Act. On appeal, the CIT(A) confirmed the action of the AO. 12. Ground No. 7 is directed against the action of the CIT(A) in confirming the disallowance of Rs. 1,21,468/- made by the AO by working out 1/5th of the diesel expenses. 13. The AO disallowed 1/5th of the said diesel expenses for vehicles on the ground that there is personal element in user of car. In the written submissions filed before the CIT(A) wherein the assessee admitted that part of the expenditure could have been used for personal use, the CIT(A) confirmed the action of the AO. 14. Ground No. 8 is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the assessee to produce bills/invoice for additions were produced by the assessee before him, the disallowance of excess depreciation made by the AO on that account is justified. 18. Aggrieved by the said disallowances, the assessee is in appeal before us. 19. Before us, the learned counsel for the assessee Shri Ravi Seshagiri Rao submitted that the assessee produced requisite vouchers/evidences in her respective claims, however, the AO disallowed the assessee s claims on the reasons that the assessee had not substantiated her claims by proper documentary evidences. 20. On the other hand, the learned DR, supported the orders of the authorities below. 21. We have heard the arguments of both the parties and perused the record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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