The Tribunal held that due to the mistake of the accountant, Rs. 28,80,000 had been shown as expenses along with transportation expenses booked by the assessee. The transport expenses were to the tune of Rs. 2,40,457 and the balance sum of Rs. 28,80,000 was on account of salary expenditure. The disallowance was deleted. (AY. 2014-15)
Welkin Telecom Infra (P.) Ltd. v. Dy. CIT (2022)96 ITR 475 (Kol) (Trib)
S. 69C : Unexplained expenditure-Transportation expenses-Mistake of accountant-Salary expenditure has been shown as expenses along with transportation expenses-Disallowance is not justified.