2025 (5) TMI 1697

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.... an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 04.04.2024 for the AY 2015-16. 02. At the outset, I observe from the appeal folder that there is a delay of 20 days in filing the appeal for which the condonation petition is filed. 03. After perusing the contents of the condonation petition....

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....mises and verify the role/ business activities of the partners in the partnership firm but nothing conclusive was found. Finally, the AO allowed the salary of two partners only and disallowed the remaining salary of 5 partners and added the same to the income of the assessee. 06. I have perused the partnership deed and find that the salary paid to the partners was in consonance with the deed of....

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....se of assessment proceedings called for the details of major expenses such as salary and bonus of Rs.4,20,000/-, Carriage Outward of Rs.1,24,545/-, staff welfare of Rs.1,12,957/-, for which the details were produced by the assessee. According to the ld. AO, the assessee has not produced any details of salary, staff welfare expenses and accordingly, 25% of the total of both the expenses were disall....

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....f disallowance of Rs.35,000/- by the ld. CIT(A) as made by the ld. AO on account of accounting charges paid to the accountant. 012. The facts in brief are that the ld. AO during the course of assessment proceedings, found that the assessee has paid Rs.35,000/- as accounting charges without deduction of tax at source for which the assessee has not furnished any reply and accordingly, he disallow....