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TMI Blog2015 (3) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... adings. Assessee’s plea is completely baseless and not convincing. Therefore, we are unable to agree with this contention of theAR. The membership taken by the assessee is purely for his personal benefit and it has nothing to do with the profession and business of the assessee. - Decided against assessee. Disallowance of amount actually paid to event management services - amount was paid without deducting the TDS - Held that:- This amount for event management services was paid without deducting TDS. Assessee himself had given in writing that amount be offered for taxes. The assessee’s submission with regard to offering amount to taxes has in a way restricted Assessing Officer to make further inquiry on these expenses. In these factual ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .554/Del/2013 filed by the assessee emanates from the order of CIT (Appeals)-XXVIII, New Delhi dated 21.11.2012 for the assessment year 2009-10. 2. The assessee is a Doctor and earning income from salary/business/ profession/capital gain and other sources. The Assessing Officer has made certain additions which have been confirmed by the CIT (A), against which, the assessee is in appeal before us by taking the following grounds:- On the facts and circumstances of the case the learned CIT(A) has erred: 1. a) In treating the membership expenses of ₹ 1,25,618/- paid by the appellant to the ITC Health Club India Habitat Centre Health Club purely in the nature of personal expenditure and not relating to appellant's professio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concur with the Assessing Officer that the membership fee paid to the clubs by the assessee is purely in the nature of personal expenditure and not related to the profession. 5. Before us, the ld. AR has canvassed that the assessee is a very eminent Doctor and he has taken the membership in order to visit the people who undergo cardio training/exercise at the health clubs and monitor their performance of heart functions in order to ascertain the necessity of cardio exercises for the wellness of heart and also to determine the correlation between the cardio exercise and its effect on the overall health of the people at these health clubs. There is no documentary or any other evidence in support of such pleadings. Assessee s plea is comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of ITAT, Special Bench in the case of Merilyn Shipping and Transporters vs. Addl. CIT, cited supra, is not applicable to the facts of the assessee s case. Therefore, we find no merits on this issue in the assessee s appeal and the same is accordingly rejected. 9. In the ground no.3, the issue involved is confirming the disallowance of ₹ 3,54,086/-14A of the Act r/w Rule 8D of the Income-tax Rules, 1962. 10. Ld. AR submitted that no direct and proximate nexus between the exempted income and the expenditure claimed was established. He relied on the decision of ITAT, Mumbai Bench in the case of Justice Sam P Bharucha vs. Addl. CIT (2012) 53 SOT 192 (Mumbai). Ld. AR submitted that the assessee has earned only ₹ 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of assessee s appeal. 13. In the result, the appeal of the assessee (ITA No.554/Del/2013) is partly allowed. ITA No.5298/Del/2013 14. This appeal filed by the assessee emanates from the order of the CIT (Appeals)-XXVIII, New Delhi dated 22.07.2013 wherein the only issue involved is regarding the disallowance of ₹ 2,54,149/- u/s 14A of the Income-tax Act, 1961 r/w Rule 8D of the Income-tax Rules, 1962. 15. The assessee claimed that there was no direct and proximate nexus between the exempted income and the expenditure claimed. It was pleaded that none of the expenditure incurred and claimed by the assessee is in relation to the exempted income in its Income expenditure account. 16. We have heard both the sides on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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