Disallowance out of employees’ benefit expenses under the Income Tax Act, 1961

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Last updated: 22 July 2021
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The Income Tax Appellate Tribunal considered a case where an assessee's claim for employee benefit expenses was partially disallowed by the Assessing Officer. The disallowance of Rs. 61,06,094/- was based on the officer's view that the incentive component of the expenses lacked sufficient detail and appeared excessive relative to turnover. The CIT(A) upheld this decision. However, the Tribunal noted that a similar issue for a previous assessment year was decided in favour of the assessee by a co-ordinate bench, as the Assessing Officer had not rejected the books of account.

Court :
ITAT Ahmedabad

Brief :
This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A), Gandhinagar, Ahmedabad dated 08-10-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

Citation :
ITA No. 2325/Ahd/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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