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TMI Blog2014 (4) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be accepted, there was no reason for restricting the claim to 90% alone and disallow 10% - the issue is purely a factual one – Decided against Revenue. - Tax Case (Appeal) No. 896 of 2013 - - - Dated:- 16-4-2014 - Chitra Venkataraman And T. S. Sivagnanam,JJ. For the Appellant : Mr. J. Narayanasamy Standing Counsel for Income Tax Department JUDGMENT (The Judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke data entry charges at some of the branches, ticket collection charges, branch cleaning charges, wax, candle, paper cups, plates, bags for carrying cheque/cash etc., which could not included under the other broad heads. The bank has 224 branches, 8 divisional offices and Head Office and the amount per branch/office would be insignificant. The Assessing Officer considered this claim and disallowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority and the Assessing Officer held that the possibility of personal expenditure could not be ruled out. The Tribunal held that neither the Assessing Officer nor the Commissioner of Income Tax (Appeals) had any material on record to reject the claim of the assessee. Once the Assessing Officer held that 90% of the expenditure of this nature was liable to be accepted, there was no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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