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2017 (4) TMI 1476 - BOMBAY HIGH COURTAddition u/s 40A(9) - amount reimbursed by the Company to an institute established for running a school at Satna - Tribunal upholding the order of the CIT(A) who has deleted the addition - HELD THAT:- The impugned order of the Tribunal has dismissed the Revenue's appeals for the two subject Assessment Years by holding that the amounts, which were paid by the Assessee Company to its Institute for running a school at Satna in Madhya Pradesh, were not hit by Section 40A(9) of the Act as it was in the nature of reimbursement of expenditure. This the impugned order holds by following the decision of this Court in CIT vs. Glaxo Smithkline Pharmaceuticals Ltd. [2012 (3) TMI 565 - BOMBAY HIGH COURT] as well as the decision of the Apex Court in Kennametal India Ltd. vs. CIT [2013 (2) TMI 627 - SC ORDER] on identical issues. No substantial question of law arises
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