2010 (6) TMI 799

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....n appeal against the order of CIT(A) dated 19.12.2008 in the matter of assessment made by the AO u/s 143(3) of the Income-tax Act, 1961 (the Act) for Asstt. Year 2005-06. 2. Various grounds of appeal raised by the assessee are directed against CIT(A)'s order in disallowing of expenses of Rs. 4,32,076/-, being 1/3rd of the total expenses of Rs. 12,96,230/- incurred by the assessee on following a....

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....the assessee's premises. For similar reasons, the learned CIT(A) confirmed the AO's action. 5. Hence, the assessee is in appeal before us. 6. In the present case, the assessee is a partnership firm. The assessee filed its return of income declaring total income of Rs. 90,320/-. The assessee's case was selected for scrutiny. The assessee is engaged in the profession of management consultancy ....

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.... ledger accounts of staff welfare etc were also submitted. In the staff welfare, the food allowances given to various employees per month have been detailed out. All telephone expenses have been paid by cheques to MTNL, Bharati Cellular Ltd. etc. Similarly, details of conveyance expenses had also been given. Wherever payment is made by cash, the name of the person concerned to whom the payment has....