Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 388 - ITAT, MUMBAIDisallowed - Personnel expenses - Personnel deployed with the appellant were on payroll of parent company who paid salary to those personnel on which TDS was duly deducted by them - The appellant has also argued that the details of reimbursement of expenses were produced before the AO - There was no dispute that the payment made by the appellant company to the parent company towards deputed personnel was reimbursement of expenses - Hence, the assessee and the DR thus made a contradictory statement with respect to the fact that the details have been furnished before the AO - It is deem fit to set aside the issue to the file of the AO to verify the details of expenditure and examine whether the payments were actual reimbursement of expenses pertaining to personnel deputed with the assessee company - However the AO shall restrict himself to the evidences which have been submitted before the Ld. CIT(A) while deciding the issue in accordance with law.
|