2011 (5) TMI 839

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....ion of this Court: "1.  Whether on the facts and in the circumstances of the case, the Ld. ITAT was right in law in confirming the order of the Ld. CIT(A) in deleting the addition of Rs. 8,28,512/-made by the Assessing Officer on account of staff welfare expenses disregarding the fact that the expenditure was not incurred wholly and exclusively for the business purpose? 2.  Whether, on the facts and in the circumstances of the case, the Ld. ITAT was right in law in confirming the order of the Ld. CIT(A) in deleting the addition of Rs. 3,31,539/-made by the Assessing Officer on account of sales & business promotion expenses even though there was no evidence to the effect that the amounts debited under this head are wholly and exc....

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.... account of staff welfare expenses was restricted to Rs. 1,00,000/- and accordingly, addition of an amount of Rs. 8,28,512/- was deleted. The CIT(A) restricted disallowance under the head 'Sales and Business Promotion' to Rs. 1,00,000/- and deleted balance disallowance of Rs. 3,31,539/-. The CIT(A) also deleted the addition of Rs. 3,62,175/- that had been made by the assessing officer after disallowing the expenditure debited towards 'Vehicle and Conveyance expenditure' and 'Residential and mobile phone' expenses. 5. Not satisfied with the order of the CIT(A), the Revenue further took the matter in appeal before the Tribunal. The Tribunal vide the order under appeal upheld the order of the CIT(A). Hence this appeal. 6. We have heard learn....