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of <h1>Tribunal upholds 25% expense disallowance limit for payments to employees</h1> <h3>Deputy Commissioner of Income Tax, Central Circle-39, Mumbai Versus N. Jamnadas & Co.</h3> The tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to restrict the disallowance of expenses claimed as paid to various employees ... - Appeal by the Revenue challenges CIT(A)'s partial allowability of disallowance under assessment for A.Y. 2008-09 under section 143(3) after A.O. disallowed Rs. 36,14,843 as payments to port employees/docks staff impermissible under the Explanation to section 37. CIT(A) 'restricted the disallowance to 25%' relying on a consistent line of Tribunal decisions in the assessee's own cases for earlier years (A.Ys. 1998-99, 2002-03 to 2004-05, 2007-08) and similar Tribunal authority (J. M. Baxi & Co. for A.Y. 2008-09). Revenue advanced no distinguishing feature warranting departure from those precedents. Applying stare decisis, the Tribunal followed the prior consistent stand and upheld the CIT(A)'s ratio, concluding no interference was called for and dismissing the Revenue's appeal.
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