Held, that in each of the disallowances of employees’ benefit, repairs and maintenance, other manufacturing expenses, commission and discount on sales and legal and professional fees as well as security service charges, complete details were not available on record but comparative analysis of expenditure was available. The Commissioner (Appeals) had applied his mind and applied a reasonable ratio to uphold the disallowance. No infirmity in order of CIT. (AY. 2007-08, 2010-11 to 2014-15)
Dy. CIT v. Wind World India Ltd. (2022)98 ITR 22 (Mum)(Trib)
S. 37(1) : Business expenditure-Employer’s benefit, repairs and maintenance, Other expenses, commission etc-CIT(A) restricting benefits of employees and legal and professional fees by 5%-Disallowance of 10% repairs and commission and discount-Disallowance reasonable-Deletion of disallowance on manufacturing expenses-Order of CIT(A) is affirmed.