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2016 (1) TMI 1399 - AT - Income TaxDisallowance on account of reimbursement of salary and related expenses made u/s 40(a)(ia) - Held that:- We are of the opinion that the identical issue has consistently been decided by the Tribunal in favour of the assessee. Therefore, respectfully following the earlier orders of the Tribunal on the similar issue as well as following the "principles of consistency", we decide the issue involved in Ground no.2 in favour of the assessee. Disallowance of expenses on account of shuttering material and depreciation thereon - Held that:- Considering the above, we are of the opinion that the identical issue has consistently been adjudicated by the Tribunal and the matter was remanded in the earlier years. Therefore, respectfully following the earlier orders of the Tribunal on the similar issue as well as following the "principles of consistency", we remand the issue. Ground allowed for statistical purposes.
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