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2014 (5) TMI 663 - AT - Income TaxMiscellaneous application - Claim of deductibility of expenses - Whether the order has been passed inadvertently directed the AO to verify the claim of deductibility of the expenditure in the hands of the Hazira entities if in case the amounts do not qualify as FTS – Held that:- An apparent mistake has been committed by exceeding the jurisdiction in directing the AO to enquire independent tax entities who is not in appeal - the observation made shall remain confined to the facts of the case, particularly when the enquiries shall be sufficient to arrive at the correct conclusion by the AO in respect of the claim made by the applicant - the AO has also to find out that if the services rendered by the assessee were not made available to those Hazira parties for their business purpose then under what ground they have claimed business expenditure, if any – Decided in favour of Assessee.
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