2025 (6) TMI 1199

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.... Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax(Appeals)-12, Mumbai (hereinafter referred to as 'the CIT(A)') dated 17.01.2024, for assessment year 2017-18. 2. Shri R.K Raman, appearing on behalf of the assessee submits that the solitary issue in ap....

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.... made by assessee towards payment of travel, food and stay for the purpose of business only. The assessee has placed on record confirmations from M/s. Krishna Construction at page no. 7 of the paper book and confirmation from M/s. Stat Elecom Facilities at page no. 8 of the paper book. Both the entities have confirmed that cash deposits were made in City Bank credit card account of Mr. Suresh Ragu....

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....by the assessee on behalf of the aforesaid two entities. The said expenditure was purely for business purposes. The assessee has also placed on record confirmation from M/s. Krishna Construction and M/s. Stat Elecom Facilities. The said confirmations are at page no. 7 and 8 of the paper book. 5. After having examined the documents on record, I am of considered view that the assesee has been abl....