2009 (9) TMI 993

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R D E R PER G.E. VEERABHADRAPPA, V.P: This appeal, by the assessee, arises out of the order dated 18-02-2008 of the CIT(Appeals)-XXVIII, New Delhi for A.Y. 2004-05. 2. The assessee is a firm. For A.Y. 2004-05 the Assessing Officer disallowed 1/8th of the telephone and vehicle expenses on account of personal user. The CIT(A) restricted the said disallowance to 1/10th. Aggrieved, the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arned counsel for the assessee fairly admitted that the turn over of the assessee is more than 10 crores and he has no objection if the matter is restored to the file of AO for computation of deduction in the light of the Special Bench decision of the ITAT dated 1-8-2009 in the case of Topman exports in ITA no. 5769/Mum/06, the benefit of which decision was not available when the learned CIT(Appea....