2025 (10) TMI 45

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....17 passed u/s 143(3) of the Act for Assessment Year 2015-16. 2. Brief facts of the case are that assessee is an individual and efiled her return of income on 14.10.2015, declaring total income of INR 59,45,390/-. The said return was revised on 14.01.2016 at an income of INR 68,74,460/-. The case was selected for scrutiny and after considering the submissions made, assessment was completed u/s 143(3) at total income of INR 1,78,71,700/- vide order dated 26.12.2017 after making various additions/disallowances. 3. Against the said order, assessee preferred an appeal before Ld. CIT(A), who partly allowed the appeal of the assessee and confirmed certain disallowances made by the AO. 4. Aggrieved by the order of Ld.CIT(A), assessee is in....

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.... company, engaged in the business of electrical goods under the name and style of "Shiva Electricals" and the copy of the ledger account of repair and maintenance filed before us, it is seen that assessee has paid petty amounts on regular basis for repair and maintenance, repairing of computer, machinery tools and vehicles repairs. Toal expenses of INR 6,53,883/- were claimed on vehicles running and maintenance where the payments were made mostly for the petrol/diesel besides some payments towards repairing. All the payments were made in cash. Looking to these facts, possibility of personal use cannot be ignored and also verification of these expenses cannot be done in absence of bills and vouchers. Under these circumstances, in our conside....

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....d payment of service tax and balance disallowance of INR 53,248/- is hereby confirmed. Accordingly, ground of appeal No.2 raised by the assessee is hereby, partly allowed. 11. Ground of appeal No.(iii) is regarding disallowance of INR 6.50 Lakhs claimed as business promotion expenses being gift to one of the employee. 12. The AO disallowed the expenses by observing that this gift was not made for the purpose of business which disallowance was confirmed by Ld.CIT(A). 13. Heard the contentions of both parties and perused the material available on record. The claim of the assessee is that it had purchased vehicle and same was gifted to one of the employee however, neither before the lower authorities nor before us, any details were su....