disallowance of various expenses i.e. staff
welfare expense, charges general expenses, gift expenses, sales promotion
expenses etc.
7.1 The Ld. Counsel for the assessee ... expenses as under:-
Expenses Disallowance of
disallowed by the expense
AO confirmed by
CIT(A)
Particulars Amount % Amount Amount
of Expenses Claimed
Staff Welfare
expenses, other staff welfare expenses and cultural activities
and also disallowance under other miscellaneous expenses.
31. The AO found that the expenses claimed ... respectively towards expenses under "ceremonial
expenses, other staff welfare expenses and cultural activities".
18
ITA Nos.343, 353, 383 & 392/CTK/2015
erred in making an adhoc
disallowance of 5% of the total staff welfare expenses, aggregating to
Rs.4,79,537/-, incurred by the Appellant. Having ... certain disallowance of
expenses viz. (i) disallowance out of staff welfare and other welfare
expenses of Rs. 9,59,074/-; and (ii) disallowance of commission
expenses, other staff welfare expenses and cultural activities
and also disallowance under other miscellaneous expenses.
31. The AO found that the expenses claimed ... respectively towards expenses under "ceremonial
expenses, other staff welfare expenses and cultural activities".
18
ITA Nos.343, 353, 383 & 392/CTK/2015
expenses, other staff welfare expenses and cultural activities
and also disallowance under other miscellaneous expenses.
31. The AO found that the expenses claimed ... respectively towards expenses under "ceremonial
expenses, other staff welfare expenses and cultural activities".
18
ITA Nos.343, 353, 383 & 392/CTK/2015
expenses, other staff welfare expenses and cultural activities
and also disallowance under other miscellaneous expenses.
31. The AO found that the expenses claimed ... respectively towards expenses under "ceremonial
expenses, other staff welfare expenses and cultural activities".
18
ITA Nos.343, 353, 383 & 392/CTK/2015
staff welfare expenses, ignoring the fact that the assessee has
claimed either expenses of capital nature as staff welfare which
does not qualify for such ... penalties on the amounts disallowed on account of
various expenses such as expenses on staff welfare, repairs and
21 ITA No. 3385 + 4/Mum/2006
expenses, other staff welfare expenses and cultural activities
and also disallowance under other miscellaneous expenses.
31. The AO found that the expenses claimed ... respectively towards expenses under "ceremonial
expenses, other staff welfare expenses and cultural activities".
18
ITA Nos.343, 353, 383 & 392/CTK/2015
head Disallowed by the AO Restricted to by CIT(A)
Staff Welfare expenses Rs.16,80,270/- Rs.10,00,000/-
Administration Exp. Others ... Disallowed by the AO Restricted to by CIT(A) at 15%
Staff Welfare expenses Rs.70,38,859/- Rs.26,39,572/-
Others
head Disallowed by the AO Restricted to by CIT(A)
Staff Welfare expenses Rs.16,80,270/- Rs.10,00,000/-
Administration Exp. Others ... Disallowed by the AO Restricted to by CIT(A) at 15%
Staff Welfare expenses Rs.70,38,859/- Rs.26,39,572/-
Others
