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TMI Blog2020 (4) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rs. 1,50,000/- iv. Flight Booking expenses Rs. 2,13,928/- Total Rs. 5,62,193/- 2. The assessee in the present case is an individual who is carrying on the business of commission agent. The return of income for the year under consideration was filed by him on 28.03.2016 declaring a total income of Rs. 8,10,830/-. In the assessment completed u/s 143(3) vide an order dated 21.12.2017, the total income of the assessee was determined by the AO at Rs. 13,73,023/- after making the disallowance on account of the following expenses: "3.1. Driver's Salary: In the profit and loss a/c the assessee had debited an amount of Rs. 48,000/- under the head of Driver's salary. Since there was no car in profession of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight booking expenses were submitted by the assessee. The details of the expenses are as below: Sl.No. Passerger's Name Date of journey Amount (Rs.) 1 Avinash Shaw 21.06.2014 1,100/- 2 Avinash Shaw & Pankaj Shaw 06.05.2014 51,088/- 3 Avinash Shaw 17.04.2014 13,513/- 4 Muntazir Nazar & Sifat Naaz 05.05.2014 73,584/- 5 Aparupa Adhikary & Others 26.12.2014 21,158/- 6 Arindam Chakravarty 26.12.2014 21,158/- 7 Sunita Bhattacharya 26.12.2014 21,158/- Total 202,759/- As discussed in Para No. 3 the deduction like flight expenses, conference expenses etc. would be allowed for the accounts of teammates separately and the deduction would not be allowed in the account of the assessee. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no car owned by the assessee and no satisfactory explanation in this regard was offered by the assessee to justify his claim that driver's salary and fuel and lubricant expenses. Even at the time of hearing before the Tribunal nothing has been brought on record by the ld. counsel for the assessee to establish that these expenses were wholly and exclusively incurred for the purpose of his business. Keeping in view the same as well as for the specific reasons given by the AO, I am of the view that the disallowance made by the AO on account of driver's salary and fuel and lubricant expense was fully justified and the Ld. CIT(A) has rightly confirmed by the same. 5. As regards the business conference expense of Rs. 3,00,000/- claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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