ITAT Partly Allows Appeal on Section 36(1)(va) Expenses

Spectrum Talent Management Vs ACIT (ITAT Delhi)

ITAT Delhi Deletes Ad-Hoc Travel & Telephone Disallowances; 36(1)(va) Issue Sent Back for Verification

In this appeal, Assessee challenged ad-hoc disallowances of travelling & telephone expenses, along with disallowance u/s 36(1)(va). AO had disallowed 10% of travelling expenses of ₹19,34,201 & 10% of telephone expenses of ₹26,52,025, merely stating that complete bills & vouchers were not produced.

CIT(A) reduced but largely sustained these disallowances.

Tribunal noted that books of account we

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