9911796707
TMI Blog2022 (4) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... cided against assessee. Disallowing on an ad-hoc basis 20% of its claim for deduction of Telephone expenses and Car expenses - HELD THAT:- As the lower authorities have rightly observed that the personal element qua incurring of the aforesaid expenses could not be ruled out, therefore, a part of the same was liable to be disallowed on the said count. Considering the reasonableness of the disallowance i.e. 20% of the respective expenses, we find no reason to interfere with the view taken by the lower authorities. - Decided against assessee. - ITA No. 12/RPR/2017 - - - Dated:- 6-4-2022 - Shri Ravish Sood, Judicial Member And Shri Jamlappa D Battull, Accountant Member For the Assessee : None For the Revenue : Shri G.N Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 determining the income of the assessee at ₹ 19,08,570/- i.e,, after making the following additions/disallowances: Sl. No. Particulars Amount 1. Disallowance of the assessee s claim of expenditure booked under the head Final Settlement Expenses ₹ 6,36,959/- 2. Disallowance on ad-hoc basis 20% out of Car and Telephone Expenses ₹ 35,077/- 3. Aggrieved, the assessee carried the matter in appeal before the CIT(Appeals) but without any success. 4. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,27,391/-. On appeal, the CIT(Appeals) finding no infirmity in the view taken by the Assessing Officer had upheld the disallowance made by him. 7. After having given a thoughtful consideration to the aforesaid issue we find no infirmity in the view taken by the lower authorities. In our considered view, as the assessee had failed to substantiate the nature of the aforesaid expenditure which was claimed by him as a deduction therefore, the lower authorities had in all fairness disallowed 20% of the said amount. We, thus, concur with the view taken by lower authorities as regards the aforesaid issue in question and uphold the same. Thus, Ground of appeal No.1 raised by the assessee is dismissed in terms of our aforesaid observations. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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