2015 (1) TMI 1327

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....y the assessee against the order dated 26/06/2014 by the learned CIT(A)-II, Jaipur for A.Y. 2008-09 challenging the addition of Rs. 77,707/- being 10% of telephone and conveyance expenses. 2. Learned counsel for the assessee contends that like earlier years, the assessee's books of account have been rejected and trading additions have been made. In these circumstances, there is no justificati....

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....145(3) are applied then no separate addition is to be made as held by Hon'ble Allahabad High Court in the case of CIT vs. Banwari Lal Bansidhar, 229 ITR 229. In view of the judicial pronouncement, we hold that the separate disallowances on account of various expenses were not justified. Therefore, we delete the disallowance. We order accordingly." Facts and circumstances of the case being sam....