2019 (2) TMI 782

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..... xpenses, the assessee itself has disallowed 10% out of the total expenditure claimed. AO without pointing out any shortcoming in the disallowance made by the assessee has made further disallowance of 10% by merely stating that the disallowance made by the assessee is on the lower side. The assessing officer has not provided any reason why he considers the disallowance made by the assessee to b .....

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..... otor car, depreciation on motor car and business promotion. 3. Briefly the facts are, the assessee, a company, is engaged in undertaking turnkey projects and total office furniture solution works. For the assessment year under dispute assessee filed its return of income on 27.09.2012 declaring total income of ₹ 5,94,60,016. During the assessment proceedings the assessing officer while ver .....

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..... learned Commissioner (Appeals), however, he also sustained the disallowance made by the assessing officer. 4. We have considered rival submissions and perused materials on record. As could be seen from the facts on record, considering the personal element involved in motor car expenses, depreciation on motor car, business promotion expenses, the assessee itself has disallowed 10% out of the tot .....

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