2013 (11) TMI 479

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are and sales promotion expenses on the ground of personal expenses - Therefore, 10% disallowance out of traveling and conveyance expenses and telephone expenses is sustained. Ad-hoc disallowance u/s 37 as expenses or personal nature out of total expense of generator – Held that:- Assessee has given the complete details of generator expenses - The Assessing Officer has made the disallowance of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... November, 2012 for the AY 2009-10. 2. Ground No.1 of the assessee s appeal reads as under:- That under the facts and circumstances, there is absolutely no justification for ad-hoc 10% disallowance calculated at Rs.1,10,885/- as of personal nature out of following expenses:- Head of Expenses Expenses as claimed (In Rs.) Staff welfare 1,34,864/- Sales .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the assessee s appeal reads as under:- That under the facts and circumstances, there is absolutely no justification for ad-hoc estimated disallowance of Rs.1,00,000/- holding the same unreasonable out of generation running expenses of Rs.37,26,302/-. 5. We have heard both the sides and perused the material placed before us. We find that the assessee has given the complete details of gener .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X