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2013 (12) TMI 1061 - AT - Income TaxDisallowable u/s 40(a)(ia) – Held that:- A perusal of Form NO.16 clearly shows that what is paid by the assessee is only salary - A perusal of order of CIT(A) clearly show that he has taken into consideration that the employees are regular in the employment of the assessee and the assessee company has also deducted professional tax while disbursing the salary - Once it is shown that the assessee has only paid salaries to the person just because the teachers, are part time teachers, the same cannot be termed as professional fees for the purpose of invoking the provision of section 194J – Decided against Revenue. Expenditure u/s 37(1) – Legal settlement for violation of Copyright Act - Held that:- A perusal of compromise petition filed before Hon’ble Delhi High Court show that it is a compromise in respect of the contractual liability and the compromise is in no way on account of penalty – Decided against Revenue.
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