2023 (8) TMI 279

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....dv For the Department : Shri Vivek Kumar Upadhyay, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) - 2, New Delhi dated 13.07.2018 pertaining to Assessment Year 2014-15. 2. The grievances of the assessee read as under: "1. In view of the facts and under the circumstances of the case and in law,....

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....ting to foreign travel expenditure of Rs. 4,09,690/-. The same is dismissed as not pressed. 4. The only ground which survives relates to the adhoc disallowance under transport segment and sanitization segment. 5. While scrutinizing the return of income, the Assessing Officer noticed that the assessee has incurred repair and maintenance expenses at Rs. 1,89,04,401.00. The assessee was asked t....

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....unsel for the assessee drew our attention to the explanation made during the assessment proceedings and pointed out that the assessee has specifically explained that no expenses were incurred on hired vehicles and all the expenses have been incurred on owned vehicles. 11. It is the say of the ld. counsel for the assessee that such details were supported by vouchers and the Assessing Officer nei....