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TMI Blog2018 (2) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... closed as evidence. In view of these evidences, the expenditure is directed to be allowed. Payment made to Vinayak Leisure Tours - Held that:- Assessee has produced certain correspondences with parties in Thailand, in support of his contention that they had certain business meetings therein. The assessee had also produced copy of export invoice and bill of lading in support of its claim. Both of these are dt. 14/06/2012 and 07/08/2012, respectively, which is before 26/10/2012. The Assessing Officer and the ld. CIT(A) disallowed this claim on the ground that the expenditure is not for the purpose of business. In my view the assessee has produced cogent evidence of having business meetings in Thailand. There was trade links with Thailand. The assessee produced a certificate of registration as an exporter. Thus, this expenditure has to be allowed. Drawing foreign exchange for travel to Thailand - Held that:- In view of my decision in the case of allowability of ₹ 1,38,849/- being travel expense to Thailand, I allow this claim of the assessee as this expense is also incurred for this foreign travel. In the result, this disallowance is hereby deleted. Supervisory expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are before us for all the three years are disallowances made by the Assessing Officer of certain expenses claimed by the assessee to the extent confirmed by the ld. First Appellate Authority. 4. I have heard, Sri S.M. Surana, ld. Counsel on behalf of the assessee and Sri Goutam Mondal, Addl. CIT, ld. Senior D/R, on behalf of the revenue. On a careful consideration of the facts and circumstances of the case, perusal of the papers on record, orders of the authorities below and case-law cited, I hold as follows:- I . T . A . No . 1815 / Kol / 2017; Assessment Year : 2012 - 13 5. The sole ground that arises for consideration in this appeal is as follows:- For that on the facts and circumstances of the case the Ld . Commissioner of Income - tax ( Appeals ) erred in confirming disallowance made by the Ld . Income - tax Officer of a sum of Rs . 80,000 /- out of Rs . 98,000 /- of Advertisement Expenses incurred . 5.1. The disallowance made was of the claim of the assessee that it had incurred expenditure as it had organized a dealers conference at the Banque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld . Commissioner of Income - tax ( Appeals ) erred in confirming disallowance made by the Assessing Officer of a sum of Rs . 8,30,854 /- of Sales Promotion expenses . 5 . For that your appellant craves leave to adduce further or other ground / grounds, if any on or before the hearing of appeal . 6.1. The first disallowance is of ₹ 6,41,458/-, out of Travelling Expenses incurred. An amount of ₹ 72,500/-, paid to Bhalotia Finance Pvt. Ltd., for the visit of Mr. S.K. Jain, to Kerala. It was submitted that the assessee purchases spices from Kerala. Evidence of purchase of spices was filed before the Assessing Officer. A copy of the same was placed at page no. 32 of the paper book. The Assessing Officer was of the view that this amount of ₹ 72,500/-, was paid for a package tour to Kerala and included accommodation and sight-seeing. As in my view, though the assessee has produced evidences of having undertaken purchase of spices in Kerala during that period, the entire expenditure cannot be allowed, as what was paid for was for a package tour. Hence 50% of this expenditure may be disallowed. Thus, I restrict the disallowance to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee claims that they had rendered services and payments were made to them through account payee cheques in lieu of the services rendered. The Assessing Officer issued notice u/s 133(6) of the Act, to these three persons. This was complied with by these three persons who filed the details sought for. The assessee also filed details of the service rendered by these persons. T.D.S. was deducted on these payments. Income was duly declared by the recipients in their return of income. On these facts I am of the opinion that this disallowance is not called for. Hence I direct the Assessing Officer to allow the same. In the result, this ground of the assessee is allowed. 8. Ground No. 4, is on the disallowance of sales promotion expenses claimed by the assessee as having been incurred for a dealers conferences at Hotel Hyatt Regency as well as at Hotel Novatel Resorts, Hyderabad. The Assessing Officer disallowed the same on the ground that the assessee has failed to prove that it had organized a dealers meet. The assessee produced a bill dt. 25/01/2017, issued by Hotel Hyatt Regency as well as by Novatel Hotel Resorts, Hyderabad. As the bills do not mention that there was a d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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