TaxTMI 
TaxTMI 
2014 (1) TMI 1321
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....ective both in law and facts of the case. 2 That the ld. CIT(A) has been unjustified in upholding disallowance of Rs. 2,53,950/- on account of Staff Training Expenses. In the alternative the disallowance is excessive. 3 That the ld. CIT(A) has been unjustified in upholding disallowance of Rs. 4,58,580/- on account of Customer Expenses. In the alternative the disallowance is excessive. 4 That the ld. CIT(A) has been unjustified in upholding disallowance of Rs. 3,29,765/- on account of Other Selling and Distribution Expenses. In the alternative the disallowance is excessive. 5 That the ld. CIT(A) has been unjustified in upholding disallowance of Rs. 2,19,770/- on account of Vehicle Running and Maintenance Expenses. In the alternative....
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....rted. He further observed that mere production of ledger account cannot substance the claim for this expenditure. Accordingly he confirmed the disallowance. 6 Before us, the ld. counsel of the assessee reiterated the submissions made before the Assessing Officer and the CIT(A). He further submitted that in any case FBT was also paid, therefore, no disallowance was called for. He also referred to page 3 to 10 of the paper book which is a copy of various expenses. 7 On the other hand, the ld. DR for the revenue strongly supported the order of the ld. CIT(A). 8 After considering the rival submissions we find that no FBT was paid in respect of staff training. Further perusal of the details at page 3 of the paper book show that a sum of....
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.... CIT(A). 11 Before us, it was mainly submitted that disallowance has been made on the higher side. Again it was submitted that the assessee has already paid FBT, therefore, no other disallowance was called for. 12 W e have heard the rival submissions carefully and find that in the details of FBT report at page 115 of the paper book in respect of sale promotion, total expenditure shown is Rs. 4,09,015/-, therefore, it cannot be said that the assessee has paid FBT on whole of the customer expenses. It was not denied before us that vouchers are not available. However, it is also correct that disallowance has been made on higher side. Considering overall circumstances of the case and the fact that FBT has been paid on part of the expenses....
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....ired for this ground because this is one of the arguments which has already been considered while adjudicating other grounds. 20. In the result, appeal of the assessee is partly allowed. ITA No. 96/Chd/2013 21 In this appeal the assessee has filed the following grounds: ""1 That the order of the ld. CIT(A) Chandigarh is defective both in law and facts of the case. 2 That the ld. CIT(A) has been unjustified in upholding disallowance of Rs. 5,12,647/- on account of Staff Training Expenses. In the alternative the disallowance is excessive. 3 That the ld. CIT(A) has been unjustified in upholding disallowance of Rs. 3,09,611/- on account of Customer Expenses. In the alternative the disallowance is excessive. 4 That the ld. C....