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2012 (10) TMI 534 - AT - Income TaxProvision for various expense transfer to Sister concern - Assessee company had debited an amount towards cost of project in progress including provision for various expenses – Certain sums is stated to have been spent by the Assessee’s sister concern – Held that:- No detailed examination of the expenditure incurred by Assessee’s sister concern submitted in support of the claim amount. We are also of the view that so far as the amount spent by the Assessee itself is concerned, from 01.4.2004 to 31.12.2005, it has successfully discharged its onus in filing corroborative evidence hereinabove. In order to ensure appropriate compliance with the directions of the co-ordinate Bench remit the case back to the assessing authority. Issue remand back to AO
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