TaxTMI 
TaxTMI 
2018 (10) TMI 1025
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....rder passed under s.143(3) of the Income Tax Act, 1961(here-in-after referred to as "the Act") dated 09.01.2015 relevant to Assessment Year (AY) 2012-13. 2. The grounds of appeal raised by the assessee are as under:- "1. That on facts and in law, the learned CIT(A) has grievously erred in confirming ad hoc disallowance @ 50% out of Foreign Travelling expenses to the tune of Rs. 3,36,399/-. 2. That on facts and in law, the learned CIT(A) has grievously erred in confirming the disallowance of Domestic Travelling expenses to the tune of Rs. 4,69,112/-. 3. That on facts and in law, the learned CIT(A) has grievously erred in confirming the disallowance of claim of Depreciation on motor car of Rs. 75,000/- 4....
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.... However, the AO disbelieved the explanation furnished by the assessee on the ground that no evidence substantiating the claim was furnished. Accordingly, the same was disallowed and added back to the total income of the assessee. 5. Aggrieved, assessee preferred an appeal to Ld. CIT(A). The assessee before the Ld. CIT(A) filed the copy of the ledger showing travel expenses with all the supporting documents. However, the Ld CIT(A) disregarded the contentions of the assessee and confirmed the order of AO by observing as under: "4.2 I have considered the assessment order and the submissions made by the appellant. During the course of appellate proceedings, the appellant has submitted ledger accounts in respect of foreign tra....
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....ow. 8. We have heard the rival contentions and perused the materials available on record. The Ld AR for the assessee before us has not filed any documentary evidence justifying the Foreign Travel Expenses. However, on perusal of the order of authorities below we note that it has been admitted by the AO that the documentary evidence were furnished by the assessee in haphazard manner. Therefore, the disallowance was made to the tune of 50% of the total travelling expenses. 8.1 In the given facts and circumstances, we note that the lower authorities has admitted the genuineness of the expenses to the tune of 50% and the balance was disallowed on ad hoc basis. After considering the facts in totality, we are inclined to confirm the disa....
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.... the Ld CIT(A) disregarded the contentions of the assessee and confirmed the order of AO by observing as under: "5.2 I have considered the assessment order and the submission made by the appellant. A perusal of the submission made by the appellant shows that the appellant has simply given ledger account in respect of domestic travelling along with a half page justification signed by the Director stating that the domestic travelling pertained to Mumbai, Delhi, Goa and Jammu for business conferences. It: has also been stated by the Director that "the persons involved in such travel were experts in relevant field Though they are neither employee nor directors of company but their knowledge is quite useful for the growth of the company....
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....we note that the lower authorities has admitted the genuineness of the expenses to the tune of 75% and the balance was disallowed on ad hoc basis. After considering the facts in totality, we are inclined to confirm the disallowance of total foreign travelling expenses to the tune of 25% i.e. Rs. 1,56,370/- only. Thus, this ground of appeal of the assessee is partly allowed. 15. The next issue raised by the assessee against the order of Ld CIT(A) for confirming the disallowance of depreciation on motor car for Rs. 75,000/-. 16. At the outset, the Ld Counsel for the assessee fairly agreed that the issue can be decided against the assessee in view of non availability of supporting documentary evidence. Thus, the ground of appeal of th....