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2012 (9) TMI 502 - ITAT, KOLKATADis-allowance u/s 40(a)(ia) - non-deduction of taxes at source from transportation charges - Held that:- In view of the fact that the assessee has duly filed all the relevant 15J declarations, the CIT(A) was justified in deleting impugned dis-allowance u/s 40(a)(ia) r.w.s. 194C Dis-allowance u/s 40(a)(ia) - assessee claims it to be reimbursement of expenses - Held that:- Matter is to be restored to the file of the Assessing Officer for verification as to whether the payments are in the nature of reimbursements or not, and with a direct ion that if the payments are indeed in the nature of reimbursements, the disallowance u/s. 40(a) (i), to that extent, will stand deleted.
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