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TMI Blog2015 (11) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... vision for advertisement expenses under section 40(a)(ia) of the Act for alleged failure to deduct tax at source - disallowance of expenditure incurred on account of rental charges paid towards cars taken on lease under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194-I - Disallowance of expenditure incurred towards distribution of motor vehicles to winners of game shows organized by TV channels under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194B - disallowance of aggregate expenditure incurred on account of (i) booking of banquet halls/space in hotel to convene various meetings/training courses andmeal expenses incu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case, the Tribunal erred in law in upholding that value of scrap items lying on the shop floor at the end of relevant year can be added to closing stock on an estimate basis, notwithstanding the consistent system of accounting followed by the appellant? 2) Whether on the facts and circumstances of the case, the Tribunal erred in law in holding that first insurance premium paid at the time of purchase of car amounting to ₹ 39,826 (net disallowance of ₹ 33,852 after allowing depreciation), constituted capital expenditure, liable to be added to the purchase cost of the vehicle? 3) Whether on the facts and circumstances of the case, the Tribunal erred in law in not allowing amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en on lease under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194-I of the Act ? 8) Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of expenditure of ₹ 1.43 lacs incurred towards distribution of motor vehicles to winners of game shows organized by TV channels under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194B of the Act? 9) Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of aggregate expenditure of ₹ 21.82 lacs and ₹ 9.78 lacs incurred on account of (i) booking of banquet halls/spa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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