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TMI Blog2016 (5) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee is partly allowed. - ITA No. 6274/Mum/2012 - - - Dated:- 3-5-2016 - B. R. Baskaran (Accountant Member) And Amit Shukla (Judicial Member) For the Appellant : Dhirendra M. Shah For the Respondent : Rajeshwari Motwani ORDER Amit Shukla (Judicial Member) The present appeal has been filed by the assessee against impugned order dated 13.08.2012, passed by CIT(A) -3, Mumbai for the quantum of assessment passed under section 143(3), for the assessment year 2009-10, on the following grounds of appeal: 1. On the facts and circumstances of the case, the learned CIT(A) erred in confirming the addition made of ₹ 14,03,651/- being 10% of the total cash expenses made which addition made be deleted. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallowance made by the AO. 4. Before us, the Ld. Counsel submitted the details of expenses, which are in the form of expenses incurred on camera crew; setting of props on sets; on the equipment hire/costumes; lunch for the staff and welfare expenses; stay; location hire; production expenses; traveling expenses and other miscellaneous expenses. The break-up of these expenses given as under:- Cash Expenses Detail year ending 2009 Asst. year 2009-10 Director Fees Are director fees 393514 393514 393514 Camera Crew Camera Crew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0256 Miscellaneous General Expenses BMC License Fees Misc. exp General Office Exps. 12000 752455 58562 823017 823017 Grand Total 14036506 Thus, he submitted that no ad-hoc disallowance should be made. 5. On the other hand, Ld. DR relied on the order of the CIT(A). 6. After considering the relevant finding given in the impugned order and material placed on record, we find that, looking to the nature of expenses incurred by the assessee, it is difficult to get a third party bill for most of the expenses and incurr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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