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2016 (7) TMI 1475 - ITAT PUNEAdditions of expenditure towards enrolment under RSBY scheme - allowable revenue expenditure u/s 37 - Held that:- As decided in assessee's own case [2014 (7) TMI 1280 - ITAT PUNE] DR could not controvert the finding given by the CIT(A) that the amount received during the year has been shown as income and the assessee has claimed the corresponding expenditure incurred on the printing and issue of smart cards. Under these circumstances and in view of the detailed reasoning given by the CIT(A) we find no infirmity in her order. The Ld. Departmental Representative also could not point out any other mistake in the order of the CIT(A). Merely because the amount appears to be huge cannot be a ground to disallow the same on the ground of enduring benefit to the assessee when the corresponding revenue earned has been considered as income of the impugned year. - Decided in favour of assessee Addition of Provision for Consultancy Charges - addition on the ground that the assessee has not been able to furnish any cogent evidence in support of the provision claimed - Held that:- The assessee has filed the detailed list of consultants and the payments made to them during the period relevant to the assessment year 2010-11. The assessee has also filed sample copy of appointment letter to the consultant as additional evidence. Assessee has prayed that the assessee can demonstrate from the documents available with him the genuineness of provision for consultancy charges. We are of the considered view that this issue needs a revisit to the file of Assessing Officer. Accordingly, we remit this issue back to the file of Assessing Officer for reconsideration in the light of documents furnished by the assessee to substantiate its claim.
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