2015 (4) TMI 499

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..... nd conveyance, we find no infirmity in the orders of lower authorities, which are supported by the above mentioned judicial precedents. Except oral contention assessee could not demonstrate absence of personal element in these expenditures besides the books of account of the assessee remained rejected - Decided partly in favour of assessee.
R. P. Tolani, JM And T. R. Meena, AM,JJ. For the Appellant : Written Submission For the Respondent : Shri Ajay Malik (Addl.CIT) ORDER Per: R P Tolani: This is an appeal filed by the assessee against the order dated 23/01/2012 by the learned CIT(A)-II, Jaipur for A.Y. 2007-08. Respective grounds of appeal are as under: "1. The learned CIT(A) erred in law as well as on the facts of the presen .....

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..... Kumar Varshney decision may be applied in the instant case. 3. Apropos telephone, travelling and conveyance expenses, it is pleaded that the expenditure was incurred wholly and exclusively for the purpose of business of the assessee, therefore, there was no personal element involved therein. The learned Assessing Officer has not pointed out any specific items in this respect, therefore, the additions are unjustified and it should be deleted. 4. Learned D.R. contends that the department may file appeal against the order of the ITAT in the case of Anuj Kumar Varshney, before High Court. 5. Apropos the other additions, the learned CIT(A) relied on various judgments i.e. decision in the case of Suresh L. Agarwal Vs ITO (2010-TIOL 649 ITAT), .....

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..... s we hold that the addition qua these unverified purchases shall be restricted to 15%, accordingly, we direct the Assessing Officer to work out the disallowance. 7. Apropos the remaining expenditures i.e. telephone, travelling and conveyance, we find no infirmity in the orders of lower authorities, which are supported by the above mentioned judicial precedents. Except oral contention assessee could not demonstrate absence of personal element in these expenditures besides the books of account of the assessee remained rejected. In view thereof, the estimate made by the lower authorities is upheld. 8. In the result, the assessee appeal is partly allowed. Order pronounced in the open court on 13.02.2015.
Case laws, Decisions, Judgements, .....

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