Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 553 - AT - Income TaxCommission expenses – Proof of services rendered not furnished – TDS not deducted – Held that:- Payment of commission made to M/s Trading Post, the assessee filed an agreement dated 1-9-2009 entered between M/s Trading Post and assessee submitted that the payment was made to M/s Trading Post in connection with the services rendered by it and it was a non-resident – revenue submitted that all the additional evidences need to be examined at the end of the AO – thus, the order of the CIT(A) is set aside and the matter is remitted back to the AO for further explanations and information from the assessee. Claim for damaged goods – Held that:- Revenue contended that CIT(A) has deleted the disallowance by considering certain new evidences and they were not confronted to the AO resulting in violation of Rule 46A of IT Rules – thus, the order of the CIT(A) is set aside and the matter is remitted back to the AO for fresh adjudication. Foreign travelling expenses – Held that:- Assessee was specifically asked as to whether the assessee could substantiate claim relating to Shoe fairs that were claimed to have been held in foreign countries and the participation by the assessee by bringing on record any type of correspondences, brouchers, invitation etc. - the assessee could furnish the relevant details, if an opportunity is given - the assessee is vehemently contending that the foreign trips were undertaken by the partners in connection with participating in Shoe fairs and further the claim could be proved with evidences, the assessee may be given one more opportunity to substantiate its claim - the AO has accepted the submissions of the assessee that she was assisting the partners in the foreign countries in AY 2011-12 – thus, the claim of the assessee also requires proper examination – thus, the matter is to be remitted back tt he AO for fresh examination – Decided in favour of Revenue.
|