TaxTMI 
TaxTMI 
1976 (5) TMI 63
X X X X Extracts X X X X
X X X X Extracts X X X X
....ount of travelling expenses, car & scooter expenses, vyaparic expenses, crockery expenses and glassware expenses, tirpal expenses, guest expenses, Deepawali & Holi expenses as well as miscellaneous expenses along with the claim of deprecation at the Head officer and the like expenses at the branch office. 2. The facts are that the assessee is a registered firm and earns income from commission i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tertainment expenses are clearly inadmissible under law, he disallowed a sum of Rs. 2,000 on estimate basis. In the crockery and glassware account, out of the total shop expenses of Rs. 9,308 the ITO observed that looking to the details furnished, part of the expenses have been incurred on admissible items and capital items as well. Hence he disallowed Rs. 6,094. In the branch set the ITO observed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1,985. 3. In appeal, the AAC in the Head Office set confirmed the disallowance made by the ITO on account of travelling expense, car & scooter expenses and in the vyaparic expenses, he reduced the disallowance by Rs. 4,500. In the crockery expenses claimed at Rs. 9,308 he reduced the disallowance to Rs. 4,500 so far as the claim of depreciation on vehicles is concerned, reduced the disallowance....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... authorities below while during the year under assessment, disallowance has been made in various account dispute the fact that the assessee's business during the year under consideration has increased to a lot. We have also seen that the assessee does not own any trucks, it only hires trucks for transportation purposes and hence he has to incur a lot of expenditure on the labour office staff as we....