2013 (12) TMI 406

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....rounds that no record was maintained to prove that expenses were incurred wholly and exclusively for business purpose. 2. Adhoc addition of Rs.45,572 out of claim for Vehicle Expenses Rs.16,44701 on grounds that log books of vehicles were not maintained and personal element could not be ruled out. 3. Adhoc addition of Rs.13,304 out of depreciation on vehicle Rs.1,33,040 on grounds that log books of vehicles were not maintained and personal element could not be ruled out. 4. Adhoc addition of Rs.86,143 out of claim for conveyance Expenses of Rs.8,61,432 on grounds that the expenses were not fully verifiable. 5. Adhoc addition of Rs.21,921 out of claim for office expenses of Rs.4,38,418 on grounds that supporting voucher were self made an....

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....see had claimed the vehicle expenditure to the extent of Rs.4,55,721/-. The A.O. asked the assessee to produce the log book maintained for the vehicles. The assessee expressed inability to produce the same by stating that log book was not maintained for the vehicle. The A.O. made the disallowance of Rs.45,572/- towards personal use of the vehicle and the same was confirmed by the Ld. CIT(A). We have heard the parties. We find that except the doubt and presumption, nothing is on record to support the disallowance made by the A.O. We accordingly, delete the addition made by disallowance of the vehicle expenses of Rs.45,572/-. Accordingly, ground no.2 is allowed. 4. Ground no.3 is in respect of disallowance of depreciation on the vehicle. For....