Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 798 - HC - Income TaxAllowability of service charges including travelling expenses – Held that:- Assessee was right in the complaint that it made - Even on that occasion, the Tribunal had chosen to restore the claim/disallowance in relation to service charges to the file of the AO for a decision afresh and in accordance with law – assessee pointed out that the foundation or basis on which the Tribunal proceeded earlier was erroneous inasmuch as there was adequate and enough material on record to deal with and decide the claim in relation to service charges - Therefore, the apparent mistake was required to be corrected by the Tribunal itself - the Tribunal ought to have adjudicated upon the issues and decide any specific issues if they were found to be necessary - The Tribunal has not considered the specific issues raised in the appeal and had passed an order of remand to the AO without adverting to any of the materials that were already before it – thus, the matter was restored to the file of the Tribunal and for a decision in accordance with law – Decided in favour of assessee.
|