2010 (8) TMI 1108

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.... ORDER PER I.P. BANSAL, J.M. This is an appeal filed by the assessee. It is directed against the order of CIT(A) dated 17.3.2010 for A.Y. 2007-08. Grounds of appeal read as under: 1. "That on the facts and in the circumstances of the case and legal position, the ld. CIT(A) has erred in confirming the disallowance of Rs. 25,000/- out of Motor Car maintenance expenses for alleged unv....

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.... maintained vouchers. Ld. CIT(A) has reduced the disallowance to Rs. 25,000/-. 3. Similarly 1/10th of the telephone expenses were disallowed for a sum of Rs. 91,540/- for the total expenditure claimed on that account of Rs. 9,15,399/- and those were also reduced by the ld. CIT(A) to Rs. 25,000/-. The assessee is aggrieved, hence in appeal. 4. It was submitted by ld. AR that assessee had file....

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....purpose of business. The assessee is maintaining accounts and details which were produced before the AO. The disallowance made by the AO was adhoc one. Similarly ld. CIT(A) has sustained partial disallowance without giving any finding that any particular voucher was not maintained by the assessee. Keeping in view the entirety of facts of present case, we are of the opinion that disallowance partly....