2010 (7) TMI 1040

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....ders of CIT(A)-23, Mumbai, passed on 07.10.2009 for the assessment year 2005-06 wherein the assessee has raised the following grounds of appeal:- "1. The learned CIT(A) erred in upholding the order of the Assessing Off icer disallowance of electricity expense amounting to Rs. 1,53,527/- and repairs and maintenance expense amounting to Rs. 3,948/- paid for the offices used by the firm for carry ....

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....ious sister concerns of the assessee's group companies, office expenses were borne by different sister concerns as per their mutual agreement. The learned AR submitted that the following details and relevant expenses borne by sister concerns:- Sr. No. Office No. Floor Electricity Bill Repairs & Maintenance (Soceity Charges) 1. 1 1^st Asian diaplays Asian Displays 2....

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....es are being used for commercial purposes and there is no residential use. As per the mutual understanding amongst the sister concerns, the payments for the electricity bill and repairs and maintenance charges are being made by different entities of the group. The said understanding is being followed consistently for the past 15 years. The learned AR submitted that the Income-tax Department has ne....

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.... afresh in accordance with law after providing opportunity of hearing to the assessee. 7. Brief facts relating to Ground No. 2 are that during the assessment proceedings, the AO noted that the entire expenses represented the payments made by Shri Paresh T. Vora, one of the partner of the assessee firm through his credit card to Citibank. For renewal of credit card, recreation club house expense....