2022 (10) TMI 1140

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...., ORDER Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A)-1, Bhubaneswar dated 4.6.2015 in Appeal No.0049/14-15 for the assessment year 2011-12. 2. Shri Sunil Kumar Mishra, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. 3. It was submitted by ld AR that the only issue in this appeal is against the action of....

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....poration (BMC) and the work was directly supervised by the BMC. It was submitted that the Assessing Officer admits that the expenditure had been incurred for the welfare of the local residents. It was the submission that the ld CIT(A) has confirmed the disallowance on the ground that the expenditure has not brought any gains for the business but made for extraneous consideration. It was the submis....

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....may be deleted. 4. In reply, ld CIT DR submitted that the assessee is not engaged in mining activities. It was the submission that the Notification issued by Govt. of Odisha clearly mentions that the expenditure incurred for peripheral development expenditure must be within 50 kms from the mining area and it should be spent for Education, Communication, Irrigation, Agriculture and Health. It wa....

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.... assessee clearly shows that the expenditure has been incurred at the direction from BMC. The payments have been made by cheque to the contractor sponsored by the BMC. Obviously, the beautification work had been done at the direction of the BMC and a Board is required to put up specifying that the work has been done by a particular individual or company. This is also in the form of advertisement. ....