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2014 (6) TMI 213 - AT - Income TaxDeletion of disallowance of 15% of conference expenses - Deletion of travelling expenses – Held that:- CIT(A) was of the view that except the claim of 15% of cost, no any other amount on account of amount payable to WWEA had been charged either to income and expenditure account of the assessee or to income and expenditure statement of the conference (workshop) - invoice dated 19-03-2007 WWEA had raised a bill for Euro 32000 against their share in the net surplus of the conference income and the same had been paid by the assessee after deduction of tax u/s 195 of the Act – thus, the AO is wrong in coming to a conclusion that the assessee has claimed a deduction twice - Revenue could not controvert the findings of the CIT(A) that the expenditure is different from the conference expenses - There is no double deduction claimed – Decided against Revenue.
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