2023 (8) TMI 454

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.... is an appeal filed by the assessee against the order of the ld. CIT(A), Cuttack, dated 18/07/2016, passed in I.T.Appeal No.648/2014-15 for the assessment year 2012-2013. 2. The appeal filed by the assessee is delayed by 711 days. For the delay, the assessee has filed an affidavit, wherein he mentioned that the delay was on account of demise of earlier counsel of the assessee and the subsequent....

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....has consequently incurred expenditure under the head unloading of material to an extent of Rs. 1,62,900/-, local taxi expenses of Rs. 60,600/-, meals and snacks expenses to an extent of Rs. 31,000/-, tips expenses to an extent of Rs. 25,200/- and miscellaneous expenses of Rs. 19,294/-, totalling to Rs. 2,98,994/-. It was specifically queried to the ld. AR as to why, when the assessee is supplying ....

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....assessee is in the business of organising supply of paper to the various government agencies. It is also an accepted fact that when supplying material expenditures relating to loading and unloading are incurred, consequently the expenses in respect of unloading of material to the extent of Rs. 1,62,900/- is acceptable and the AO directed to allow the same. 6. Coming to the issue of local taxi e....