On appeal before the Tribunal, it was held that the department could not controvert the finding of the CIT(A) and AO failed to bring any documentary evidence on record to establish that business promotion expenses were incurred for personal use. In result the revenue appeal was dismissed. (ITA No. 5254/Del/2014) (AY. 2011-12)
ACIT v. Mohinder Kumar Jain (2017) 62 ITR 176 (Delhi) ( Trib.)
S. 37(1) : Business expenditure -AO disallowed expenses on account of business promotion and vehicle maintenance on estimate basis without bringing any cogent material on record for disallowing expenses