2013 (11) TMI 479

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....D.AGRAWAL, VP : This appeal by the assessee is directed against the order of learned CIT(A)-XXVIII, New Delhi dated 21st November, 2012 for the AY 2009-10. 2. Ground No.1 of the assessee's appeal reads as under:- "That under the facts and circumstances, there is absolutely no justification for ad-hoc 10% disallowance calculated at Rs.1,10,885/- as of personal nature out of following expen....

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....he disallowance accordingly. 4. Ground No.2 of the assessee's appeal reads as under:- "That under the facts and circumstances, there is absolutely no justification for ad-hoc estimated disallowance of Rs.1,00,000/- holding the same unreasonable out of generation running expenses of Rs.37,26,302/-." 5. We have heard both the sides and perused the material placed before us. We find that the....