expenses i.e. staff welfare
expenses, charges general expenses, gift expenses sales and promotion expenses ... expenses as under:-
Expenses Disallowance of
disallowed by the expense
AO confirmed by
CIT(A)
Particulars Amount % Amount Amount
of Expenses Claimed
Staff Welfare
from agitating the claims relating to gratuity, pension fund and staff welfare expenses for all the years and the difference arising out of the devaluation ... valuation. Claim for deduction was made by the assessee towards labour welfare expenses also. It was further claimed, during the course of reassessment enquiry
account of expenditure incurred on social & community
welfare expenses placing reliance on the decision of Hon'ble High Court
of Madras ... erred in deleting the disallowance of social and
community welfare expenses made by the A.O.
2.2 The CIT(A) failed to appreciate the fact
certain other
disallowances on account of international/domestic travelling,
transport and welfare expenses etc. in the assessment years under
appeal.
2.2 Aggrieved by the assessment ... administrative
expenditure claimed by the assessee. In respect of travelling and
welfare expenses the Commissioner of Income Tax (Appeals) reduced
the ad hoc disallowances made
Club expenses 8,764 - -
3. Shortage of coal 8,70,575 - -
4. Peripheral dev. Expenses 1,05,18,000 - -
5. Community development & welfare ... restricting the disallowance on account of community development and
welfare expenses to Rs.13,56,980/- instead of Rs.34,30,487/- made
staff is
covered under this head of expenses. As regards expenses under the head other
workers welfare expenses, the ld counsel has argued that ... assessee had claimed expenses
totaling to Rs.89,97,609/- under the heads Gardening/Horticulture expenses, CSR
expenses and Community welfare expenses
unit. It is also noted that expenses such as sales promotion,
sales overhead expenses, business promotion /development
expenses are attributable to those businesses whose products ... boiler unit. The
authorities below that expenses such as sales promotion, sales overhead
expenses, business promotion /development expenses are attributable to
those businesses whose products
other head of miscellaneous expenses, therefore,
disallowed 20% of such other expenses. Further the AO disallowed 30%
of the expenses claimed on departmental meetings, official ... respectively towards expenses under "ceremonial
expenses, other staff welfare expenses and cultural activities".
18
ITA Nos.343, 353, 383 & 392/CTK/2015
making an adhoc
disallowance of 5% of the total staff welfare expenses, aggregating to
Rs.4,79,537/-, incurred by the Appellant. Having regard ... 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
other head of miscellaneous expenses, therefore,
disallowed 20% of such other expenses. Further the AO disallowed 30%
of the expenses claimed on departmental meetings, official ... respectively towards expenses under "ceremonial
expenses, other staff welfare expenses and cultural activities".
18
ITA Nos.343, 353, 383 & 392/CTK/2015
