2017 (8) TMI 1596

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....h Mane ORDER PER R.C. SHARMA (A.M): This Miscellaneous Application arises out of ITA No.5291/Mum/2014 for Assessment Year 2010-11 between Indiawin Sports Private Limited, Court House, 3rd Floor, Lokmanya Tilak Marg, Dhobi Talao, Mumbai - 400 002 vs. The Asst. Commissioner of Income-tax, Central Circle-35, Aayakar Bhavan, M.K. Road, Mumbai - 400 020 against the order passed by Commissioner....

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....ty expenses have been incurred in the course of carrying on business and duly supported by evidences. Accordingly, the adhoc disallowance made by the AO is baseless and should be deleted in total. 4. As per learned AR possibly due to the fact that the ITAT order has been passed for both the Assessment Years viz. A Y 2009-10 and 2010-11, and due to the fact that this ground was not present in A ....

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....s of a person (e.g. employee, directors etc.) receiving such benefits. 1 Sayaji Iron &Engg. Co (A leading judgement-It has subsequentlybeeri followed by the Mumbai tribunal in various cases as under) 253 ITR 749 Gujarat HC 2 Ramkishin Textiles (P.) Ltd vs ITO (Para-8) 16taxmann.com 57 ITAT-Mumbai 3 Johnson & Johnson Ltd vs ACIT (Para-35) 43 taxmann.com 255 ITAT-Mumbai ....