2019 (2) TMI 782

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....venue : Shri Rajeev Gubgotra ORDER PER SAKTIJIT DEY, J.M. This appeal by the assessee is against order dated 02.03.2017, of the learned Commissioner of Income Tax (Appeals)-24, Mumbai for the assessment year 2012-13. 2. The dispute in the present appeal is confined to disallowance of Rs. 9,54,286 under section 37((1) of the Income Tax Act, 1961 out of expenses incurred on motor car, de....

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....wer side. Accordingly, he made further disallowance of 10% out of the expenditure claimed by the assessee. Thus, in addition to the disallowance of Rs. 9,54,286 made by the assessee, the assessing officer made a further disallowance of Rs. 9,54,286. Being aggrieved of the aforesaid disallowance made by the assessing officer, though, the assessee preferred appeal before learned Commissioner (Appeal....