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5.1 Aggrieved, the assessee went in appeal before the ld. CIT(A). The ld. CIT(A), after considering the submissions made by the assessee, confirmed the disallowance made by the ld. AO by observing that though the turnover of the business has decreased from Rs.126.61 crores in assessment year 2002-03 to Rs.106.38 crores, the sale promotion expenses have increased substantially from Rs.16.12 in assessment year 2002-03 to Rs.68.19 in assessment year 2003-04. Since the assessee's business has remained similar to the earlier years and admittedly majority of the expenses were incurred in cash through vouchers and no explanation could be provided for four fold increase in such expenditure, the disallowance of such expenses by reasonable assumption by the AO is valid.