TaxTMI 
TaxTMI 
2015 (3) TMI 1334
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....sessee is in appeal before us by taking the following grounds:- "On the facts and circumstances of the case the learned CIT(A) has erred: 1. a) In treating the membership expenses of Rs. 1,25,618/- paid by the appellant to the ITC Health Club & India Habitat Centre Health Club purely in the nature of personal expenditure and not relating to appellant's profession, as claimed. b) In ignoring that the same were incurred wholly and exclusively in the per-suit and for the purpose of the appellant's profession as a cardiologist for monitoring / determining the correlation between the cardio exercises and their effect on the performance of heart functions. 2. a) In confirming the disallowance of a payment of Rs. 1,68,000 actually ....
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....ce of heart functions in order to ascertain the necessity of cardio exercises for the wellness of heart and also to determine the correlation between the cardio exercise and its effect on the overall health of the people at these health clubs. There is no documentary or any other evidence in support of such pleadings. Assessee's plea is completely baseless and not convincing. Therefore, we are unable to agree with this contention of the ld. AR. The membership taken by the assessee is purely for his personal benefit and it has nothing to do with the profession and business of the assessee. Therefore, we dismiss this ground of assessee's appeal. 6. In the ground nos.2(a) & 2(b), the assessee has challenged the disallowance of Rs. 1,68,000/- ....
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.... 1962. 10. Ld. AR submitted that no direct and proximate nexus between the exempted income and the expenditure claimed was established. He relied on the decision of ITAT, Mumbai Bench in the case of Justice Sam P Bharucha vs. Addl. CIT - (2012) 53 SOT 192 (Mumbai). Ld. AR submitted that the assessee has earned only Rs. 76,660/- as exempted income. Further, the assessee is having personal drawings of Rs. 27,97,024/- which is evident from the capital account of the assessee placed at page 23 of the paper book. The STT charges and brokerages have also been paid by the assessee from his personal account. The revenue has failed to pinpoint any expenditure debited in the Income & expenditure account for the profession of the assessee. He also pl....