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2013 (2) TMI 234 - ITAT MUMBAINon deduction of TDS on Retainership charges - CIT(A)allowed after admitting fresh evidence - assessee submitted that the payments were of the nature of reimbursement of expenditure thus TDS provisions were not applicable - Held that:- From the order of CIT(A) it is not clear as to how payments represented reimbursement of expenditure. The order of CIT(A) is not a reasoned and speaking order. Since AO has given a clear finding that no evidence had been produced regarding reimbursement of expenditure CIT(A) was required to give opportunity to AO regarding any evidence produced in support of reimbursement of expenditure - order of CIT(A) can not be sustained thus restore the issue back to him for passing a fresh order after allowing opportunity of hearing to the AO - appeal of the revenue allowed for statistical purposes.
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