The Tax Publishers2020 TaxPub(DT) 3910 (Ctk-Trib)

INCOME TAX ACT, 1961

Section 37(1)

It had been clarified that on what basis/object gardening and cultural expenses had been incurred, nor any narration had been quoted for said expenses. In view of this, ad hoc disallowance at the rate of 10% of expenses was justified.

Business expenditure - Ad hoc disallowance of 10% of gardening and cultural expenses - -

Assessee claimed deduction of gardening and cultural expenses. AO disallowed 10% thereof. Assessee challenged this. Held: Neither, it had been clarified that on what basis/object gardening and cultural expenses had been incurred, nor any narration had been quoted for said expenses. In view of this, ad hoc disallowance at the rate of 10% of expenses was justified.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2011-12


INCOME TAX ACT, 1961

Section 36(1)(va) Section 43B

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