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TMI Blog2019 (8) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed. Considering all we direct the A.O. to restrict disallowance to the extent of 5% to plug the leakage of revenue, if any. This ground of the assessee is partly allowed. Disallowance of building repairs and maintenance expenditure - addition made purely on estimation basis - HELD THAT:- It is stated that complete set of vouchers with supporting bills were submitted before the lower authorities. TDS was also deducted on the contract payments and duly deposited. In respect of disallowance of repairs and maintenance expenditure also, it is stated that the A.O. made disallowance on adhoc basis. In respect of both the disallowances, the revenue authorities have made purely on estimation basis. It is not a case where the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mt. Ashima Gupta, CIT-DR ORDER PER KUL BHARAT, J.M: This is an appeal filed by the Assessee against the order of Commissioner of Income Tax(Appeals)-1, Bhopal dated 30/05/2017 pertaining to assessment year 2012-13. The Assessee has raised following grounds of appeal: 1. That on the facts and circumstances of the case the impugned orders are passed by the ld. Lower authorities are contrary the material, opposed to the facts and equity and law. 2. That on the facts and in the circumstances of the case the ld. Lower authorities have erred were not justified in not allowing the all claim of various expenses are claimed by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenses, 10% out of repair maintenance expenses, 10% out of building repair expenses, disallowance of excess depreciation to the tune of ₹ 2,60,355/-, net expenditure of ₹ 1,78,527/- and interest of ₹ 2,69,724/- which was not offered for tax. Hence, the A.O. computed income at ₹ 7,11,12,852/- against the income of ₹ 6,87,17,680/- declared by the assessee in its return of income. 5. Aggrieved against this, the assessee filed appeal before Ld. CIT(A), who after considering the submissions partly allowed the appeal. Thereby, the Ld. CIT(A) restricted the disallowance of travelling expenses to the extent of 10%. Rest of the disallowances and additions were confirmed by the Ld. CIT(A). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rately furnished before the A.O. It is also stated that sample vouchers referred by the A.O. is not verifiable, in fact, it was the travel advance, which was refunded and hence, the entry was reversed. Considering the totality of the facts and the material placed before us, we direct the A.O. to restrict disallowance to the extent of 5% to plug the leakage of revenue, if any. This ground of the assessee is partly allowed. 10. In respect of the disallowance of building repairs and maintenance expenditure, the addition is made purely on estimation basis. It is stated that complete set of vouchers with supporting bills were submitted before the lower authorities. The TDS was also deducted on the contract payments and duly depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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