TaxTMI 
TaxTMI 
2019 (4) TMI 1667
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....appeal of the Revenue in ITA No. 1167/Chd/2016. ITA No. 1167/Chd/2016: 3. At the outset, both the Ld. representatives of the parties have submitted that the tax effect in the present case is less than Rs. 20 lacs and, therefore, the appeal filed by the Revenue is liable to be dismissed. 4. It may be noted that CBDT vide Circular No. 3/2018 dated 11.07.2018 has revised the monetary limit upto Rs. 20 lacs for filing appeals by the Department before the Tribunal and further vide para 13 of the said Circular it has been clarified that said circular is applicable retrospectively to the pending appeals also. The Hon'ble Punjab & Haryana High Court in the case of "Principal CIT of Income Tax Vs. Surinder Kumar Singhal" ITA No 406-2016 (O&....
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....unds. 4. That the assessee craves permission to add, amend or alter any cross-objection at the time of hearing. 5. Ground No.1: Vide ground No.1, the assessee has agitated the action of the CIT(A) in restricting the disallowance of 'Pooja Expenses' of Rs. 75,000/- out of the total expenditure claimed of Rs. 1,47,886/-. 6. We have heard the rival contentions on this issue. The Ld. Counsel for the assessee has submitted that out of the total Pooja Expenses of Rs. 1,47,886/-, a sum of Rs. 83,316/-, which was relatable to the Haridwar Unit of the assessee was eligible for deduction u/s 80IC of the Income-tax Act, 1961 (in short 'the Act'). However, the Assessing officer has wrongly taken the expenses relatable to Haridwar....
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....Pooja expenses have been incurred in the premises of the unit for the need of the workers and to maintain peace and harmony among them. Ground No.1 of the Cross objections is, therefore, allowed and the disallowance made under this head is ordered to be deleted. 8. Ground No.2: Vide this ground of the Cross objections, the assessee has agitated the conformation of disallowance of Rs. 5,52,897/- out of foreign travelling expenses of Rs. 48,23,473/- 9. At the outset, the Ld. Counsel for the assessee has submitted that the assessee had incurred total foreign travelling expenses of Rs. 48,23,476/- including the expenditure incurred on foreign trip of wife and children of the director of the company. Out of the aforesaid expenditure, th....
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....lation of the aforesaid disallowance in terms of the relief granted by the CIT(A). Further, the Ld. Counsel has submitted that the Assessing officer after giving benefit of perquisites declared in the hands of the director disallowed a sum for boarding & lodging expenses of the wife as well as children, the total of which came to Rs. 20,26,861/-, however, the Assessing officer mentioned in the assessment order the amount of disallowance as 22,99,050/-. Assessee has disputed the calculation in this respect. The Ld. CIT(A) has allowed the expenditure relating to the foreign travel of the wife as well as has restricted the disallowance relating to the boarding & lodging of the children to the extent of 25% of the total boarding & lodging expen....