ANITA LAHU GHADGE,MUMBAI vs. CIRCLE41(1)(1), MUMBAI

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ITA 2623/MUM/2025Status: DisposedITAT Mumbai13 June 2025AY 2013-14Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)11 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the disallowances. For commission, the recipient's denial and lack of evidence on services rendered were key. For vehicle and miscellaneous expenses, the assessee failed to prove they were wholly and exclusively for business, especially without a logbook for vehicles.

What were the facts?

The assessee, an individual commission agent, appealed against disallowances made by the AO on vehicle, miscellaneous, and commission expenses. The AO disallowed a portion of vehicle and miscellaneous expenses assuming personal use due to lack of logbooks and evidence. A commission payment was disallowed as the recipient denied receiving it.

What were the issues?

Whether disallowances for vehicle and miscellaneous expenses are justified without proof of exclusive business use and logbook. Whether commission payment is deductible when the recipient denies receipt and the assessee fails to prove the service rendered.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 37,Section 194H

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Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Appellant: Shri Sanjay Nikam, AR
For Respondent: Shri Aditya Rai (Sr. DR)
Hearing: 09.06.2025Pronounced: 13.06.2025

आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant

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