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2013 (12) TMI 127 - ITAT MUMBAIReimbursement of expenses - Tax not deducted at source - Held that:- The payment was made by the assessee company to other towards reimbursement of expenses actually incurred without any mark-up or element of profit - The payment was not towards service charges or income of that company - Decided in favour of assessee. Rent Expenses reimbursed - Held that:- The disallowance u/s 40(a)(ia) has already been deleted in this aspect therefore the issue should be decided on that basis - The issue was restored for fresh decision. Prior period expenses - payment of bonus - Held that:- The assessee could not establish that the liability on account of payment of bonus pertaining to A.Y. 2007-08 was crystalised during the year under consideration neither before CIT(A) nor before the Tribunal - Decided against assessee. Expense relating to A.Y. 2008-09 - Disallowed in A.Y. 2009-10 - Held that:- The expenses could be allowed in the A.Y. 2008-09 as pertains to this A.^Y. only - Decided in favour of assessee.
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