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2014 (4) TMI 965 - ITAT MUMBAIDisallowance of foreign travelling expenses – Held that:- The assessee company had filed a details chart before the FAA about the foreign visits by the officers of the company - Details furnished by the assessee with regard to foreign travel expenses were also available to the FAA - it cannot be held that assessee had not produced any documentary evidence before him - Assessee had taken specific plea in the statement of facts, filed along with the Form No. 35, that AO had not called for any evidence from the assessee-company and passed the order on very next day of the submissions made by the assessee - FAA should have considered all the material before him before arriving at any conclusion - he has not passed the reasoned order – the matter needs further verification by the FAA – thus, the matter is remitted back to the FAA for verification – Decided in favour of Assessee.
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