2019 (8) TMI 1726

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ade in cash - HELD THAT:- The authorities below have made adhoc disallowances of expenses incurred under the various heads to the extent of 10% of the total claim of the assessee. The only reasons attributed by the authorities are that these expenses were incurred in cash and booked on the basis of self made vouchers. In our opinion, the disallowance was purely made on the basis of presumptions an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aff welfare expenses, conveyance expenses, general expenses and office maintenance expenses. 3. The facts in brief are that the AO during the assessment proceedings observed that assessee has claimed expenses under various heads such as staff welfare expenses of ₹ 29,53,204/-, conveyance expenses ₹ 39,20,370/-, general expenses ₹ 27,45,532/- and office maintenance expenses  .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... self made vouchers and payments were made in cash. 5. After hearing both the parties and perusing the material on record, we observe that the authorities below have made adhoc disallowances of expenses incurred under the various heads to the extent of 10% of the total claim of the assessee. The only reasons attributed by the authorities are that these expenses were incurred in cash and booked o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X