2024 (11) TMI 1487

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....ent represented by: Prabir Gupta Choudhury, Addl. CIT. ORDER Per Sanjay Awasthi, Accountant Member: In this case, the return of income was filed on 26.10.2017 declaring total income of Rs. 33,560/-. The case was picked up for scrutiny and the Assessing Officer (hereinafter referred to as ld. 'AO') sought to verify the genuineness of expenses and some other items claimed in the pro....

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....mitted before the ld. First Appellate Authority. Needless to say, the appeal was dismissed and the action of the ld. AO was upheld. 1.2. Before us, the appellant has pointed out that the statement by the ld. AO recorded on page 3 (2nd para of the ld. AO's order) to the extent that no reply was received from the assessee was not correct as replies were submitted on 13.03.2019, 02.04.2019 and....

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....eged by the ld. AO. He also took us through the details of staff salary and presented the daily attendance register to strengthen the line of argument that it is by no stretch of imagination a ghost company. The ld. A/R also assailed the finding of ld. AO that no response was filed to the queries raised by him even when detailed responses were filed on several locations. The ld. A/R also stated th....

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....are expenses, it is seen that the appellant had merely supplied details that cash amounts have been paid for the same. Considering the entire conspectus of facts, it deserves to be held that the salary and bonus expenses along with rent and electricity expenses deserve to be allowed in full. However, while considering the lack of evidence for staff welfare expenses the amount of addition thereon (....