Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1259 - HC - Income TaxAddition of consulting charges and amount paid to Chartered Accountant for management of consultancy and towards commission - Held that:- Tribunal remanded the matter to the AO only qua the disallowance towards consulting charges and set aside the order passed by the AO with respect to other disallowance. Despite the above, on remand the AO again made disallowance of not only towards consulting charges, he also disallowed amount paid to Chartered Accountant for management consultancy and commission which was as such earlier not approved by the learned Tribunal. Therefore, the learned Tribunal is justified in deleting disallowance paid to Chartered Accountant for management consultancy and towards commission, which by observing that thereafter the AO has not justified on remand in making the aforesaid disallowance which was not earlier approved by the learned Tribunal. Disallowance towards consulting charges - CIT(A) as well as learned Tribunal have observed that on remand the learned AO has not found any additional material and therefore, in absence of any further material collected during the remand, the AO was not justified in making the disallowance towards consulting charges. Even no reasons were assigned by the AO while passing the order in remand and again making disallowance. He only reiterated what was stated in the original assessment order which as such was set aside by the learned Tribunal and the matter was remanded. Considering the aforesaid facts and circumstances of the case, it cannot be said that the learned Tribunal has committed any error in deleting the disallowance of towards consulting charges also. - Decided against revenue
|