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TMI Blog2010 (7) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... siness activities. 2. On the facts and circumstance of the case, the learned CIT(A) erred in upholding the order of the Assessing Off icer disallowing ₹ 36,523/- out of general expenses. 2. Briefly the facts relating to ground No. 1 are that during the course of assessment proceedings, the AO noticed that the assessee carried out its business activities from its own office and also from the part area/portion of office owned by its sister concern. He further noticed that the assessee paid electricity charges of ₹ 1,53,527/- for the offices, which were used by the other sister concern of the assessee. The AO disallowed the said amount of the electricity expenses, which has been confirmed by the CIT(A). 3. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8 1 st Vora Patel Advertising Private Limited Vora Patel Advertising Private Limited 10. 14 2 nd Creation Creation 4. The learned AR further submitted that there are about 15 active companies of the group operating from the above premises and all the above premises have been used interchangeably by the group companies. He submitted that all the above premises are being used for commercial purposes and there is no residential use. As per the mutual understanding amongst the sister concerns, the payments for the electricity bill and repairs and maintenance charges are being made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has furnished the copies of bills of ₹ 18,242/- only. The assessee did not furnish bills in support of the balance amount of ₹ 28,167/-. The AO disallowed ₹ 36,523/- out ₹ 46,409/- and the CIT(A) restricted the same to 10% from 25% disallowed by the AO as regards the disallowance out of ₹ 18,242/-. 8. I have heard the learned representatives of the parties and perused the record. I find that the CIT(A) after considering the assessee s submissions and after a detailed discussion has decided the issue. The assessee has failed to point out any contrary material to the finding of the CIT(A) and, therefore, I confirm the order of CIT(A) on this count. 9. In the result, the appeal of the assessee is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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