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2014 (9) TMI 1182 - HC - Income TaxDisallowance of consultancy charges - ingenuity of claim - tribunal allowed part claim - HELD THAT:- We are of the view that when the A.O. has accepted the genuineness, he might have allowed the entire claim of the assessee. But there was no reason to give the partial relief. In these circumstances, we uphold the order of the appellate authority who has rightly deleted the addition. Hence, the impugned order is set-aside and the order of the first appellate authority is hereby sustained - Decided in favour of assessee.
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