2012 (7) TMI 425

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.....550/Ahd/2011 and they are listed herein below: "1. The Ld. Commissioner of Income tax (A) has erred in law and on facts of the case in directing the AO to verify the contention of assessee and to delete the addition if found correct, in contravention of Sec. 251 of the I.T. Act. In respect of the following issues: a. Addition of Rs.13,40,365/- being disallowance of unpaid service tax. b. Addition of Rs.15,66,720/- being disallowance of service tax. c. Addition of Rs.6,61,224/- being disallowance of rent expenses. d. Addition of Rs.1,04,000/- being disallowance out of consultancy and sales incentive expenditure. 2. On the facts and circumstances of the case, the Ld. Commissioner of Income tax (A) ought to have upheld the order of the ....

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....or the year under appeal. d. That the CIT (A) has erred in law in confirming the disallowance of Rs.5 lacs out of the telephone expenses without any basis and ignoring the growth in business, increase in telephone expenses was justified. That the CIT (A) did not consider the ledger account of the telephone expenses, wherein the telephone numbers from which tele calling was made by the appellant was also mentioned. e. The appellant therefore prays that the additions sustained by the CIT (A) may kindly be ordered to be deleted and appeal be allowed in toto." ITA No.550/Ahd/2011 (AY: 2007-08 - revenue's appeal) 4. The assessee is a Private Limited Company engaged in the business of management consultancy services, filed its return of incom....