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2015 (4) TMI 1244 - AT - Income TaxAllowability of expenditure on foreign traveling in the units other than the STP-I unit - allowable busniss expenses - Held that:- In the absence of any discussion on facts in the assessment orders for the years under consideration the issue necessarily has to be restored to the AO. Accordingly the appeal of the assessee and the Revenue in the respective assessment years are being restored back to the AO with the direction to decide the issue raised therein qua the addition made by way of a disallowance discussing the relevant facts in the respective years. Needless to say that before passing the order the assessee shall be afforded a reasonable opportunity of being heard. Appeal allowed for statistical purposes.
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