2015 (6) TMI 1124

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....eal filed by the assessee and it is directed against order passed by Ld. CIT(A)-31 Mumbai dated 21/11/2013 for assessment year 2009- 10. Grounds of appeal read as under: "On the facts, circumstances and legality of the case, Hon'ble CIT (Appeals) -31 erred in confirming the disallowance of Travelling Expenditure of Rs. 6,60,131/- made by the Assessing Officer. 2. At the outset, it was submitted....

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....s i.e. expenses on traveling and telephone etc. were subjected to FBT provisions. He submitted that though Ld. CIT(A) has not accepted such proposition of the assessee but Mumbai Tribunal in the case of Hansraj Mathuradas v. ITO vide decision dated 16/09/2011 in ITA No.2379/Mum/2010 has held that where the expenditure which are subjected to FBT cannot be disallowed under section 37(1) of the Incom....

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....ntioned decision we hold that if the aforementioned expenditure were subjected to FBT, then disallowance cannot be made. However, to verify that whether or not these expenditure were subjected to FBT, we restore the issues raised in these appeals to the file of AO with a direction to verify the contention of the assessee that whether or not impugned expenditure were subjected to FBT. If those expe....