2015 (7) TMI 443

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....appeal against the impugned order dated 08/5/2013 passed by the Ld. Commissioner of Income Tax (Appeals) (LTU), New Delhi for the asstt. year 2008- 2009 on the following grounds:- "1. On the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in holding that 75% of the expense in respect of which disallowance was made by the AO were exempt u/s. 115WB(3) of the I.T. Act. ....

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....ause under section 115WB(3). 5. We have heard both the counsel and perused the relevant records available with us, especially the order passed by the Ld. CIT(A). We find that the Ld. CIT(A) has observed that the action of the AO in treating the entire amount of expenses booked under the second category was not justified as these expenses were primarily in respect of car hire facilities for the em....

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.... dated 12.5.2011 as under:- Particulars Amount (in INR) a. Expenditure on car hire facility provided to employees during weekends/ as a regular shuttle service from home to office and back. 45,26,720/- b. Expenditure on car hire facility provided to employees during or after the office hours for going to some other place of work and from such other place of work to home. 13,99,791/- Total ....