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2012 (6) TMI 130 - ITAT, NEW DELHIExpenditure related to exempted income / dividend - held that:- - It is true that the power of the ld CIT(A) to set aside any matter was curtailed by making amendment to section 251(1)(a) w..e.f. 1.6.2001 - CIT(A) without referring the working given by the assessee set aside to the file of the Assessing Officer - Appeals are allowed by way of remand to the file of CIT(A) for passing a speaking order Regarding capital or revenue expenditure - It was contended by the Ld AR for the assessee that as such this amount was incurred towards annual subscription's and not towards outright purchase of software - The contention of the assessee should be adjudicated and if so required remand report may be obtained from the Assessing Officer before passing a fresh order - Appeals are allowed for statistical purpose
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