9911796707
TMI Blog2011 (1) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... tness of CIT(A) s order dated 26th August, 2009, for the assessment year 2004-05. 2. In the first ground of appeal, the assessee has raised a grievance against partial disallowance of costume and make up expenses. 3. The assessee is a film actress and model. She has claimed a tax deduction of ₹ 8,15,328 on account of expenditure incurred on costume and make up. In the course of assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clothes and make up expenses are incurred for personal purposes which are other than professional commitments. The appellant has not identified any expenses on costume and make up as covered in the withdrawals for personal purposes by the assessee. There are, therefore, reasonable grounds for disallowance in the matter. 4. The assessee is not satisfied by the stand so taken by the CIT (A) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of personal expenses of the assessee as is the condition precedent for allowing the expenses under section 37(1), it cannot be open to him to treat the same as personal expenses. There is inherent contraction in the stand so taken by the Assessing Officer, which has met the approval of the CIT (A) as well. The compulsions of public glare and virtual blurring of the line of demarcation between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowance. 7. Ground No.1 is thus allowed. 8. In the second ground of appeal, the assessee has raised grievance against adhoc disallowance @ 20% on conveyance expenses, telephone expenses, motor car expenses, and staff welfare expenses. However, this grievance is pressed only to the extent of disallowance of conveyance and staff welfare expenses. 9. Having heard the rival contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
