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2014 (12) TMI 1104 - AT - Income TaxDisallowance of consultancy charges expenses - Charges not been incurred wholly and exclusively for the purpose of business of the assessee - Held that:- We have gone through the application as well as the documents which are sought to be produced by the assessee company by way of additional evidence, which are consisting of copies of correspondence, agreements etc. done by the said two companies with government agencies as well as the assessee company. The above said documents as has been pleaded by the assessee company were not traceable at the time of proceedings before the lower authorities. Keeping in view the application of the assessee as well as the nature of the documents, we feel that the documents sought to be produced in evidence by the assessee are necessarily required to be looked into, as the same go to the root of the case and are vital for the just and proper decision of the case. We therefore allow the application of the assessee for additional evidence and the matter is remanded back to the file of the AO for decision afresh on the issue. - Decide din favour of assesse.
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