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2011 (11) TMI 478 - AT - Income TaxStaff welfare expenses - Dis-allowance u/s 40A(9) - Held that:- As facts are identical in AY 2005-06 and in present AY, taking a consistent view, we direct AO to disallow only payment made directly for Registrar of Societies. Decided partly in favor of assessee. Proportionate Management Expenses - Dis-allowance u/s 14A - Held that: Rule 8D of the Rules will not apply for AY 2006-07 as held in the case of Godrej Boycee Mfg. Co. Ltd. vs. DCIT [2010 (8) TMI 77 - BOMBAY HIGH COURT] - set aside this issue to the file of AO to decide this issue in term of directions of Bombay High Court, cited supra - Appeal is allowed for statistical purpose Commission expenses paid to newly appointed three non-whole time directors - Non deduction of TDS - Dis-allowance u/s 40(a)(ia) - Section 194H or 194J - Held that:- As decided in Jahangir Biri Factory Pvt. Ltd (2009 (3) TMI 215 - ITAT CALCUTTA-C ) commission paid was held as incentive in addition to salary, bonus and other perquisites, thus out of preview of Sec 194H/194H, thus allowing the claim of assessee - Decided in favor of assessee.
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