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2017 (12) TMI 1050 - AT - Income TaxDeletion of foreign travel expenses - CIT-A restricted addition to 10% of the total expenses - Held that:- CIT(A) categorically observed that these expenses have been incurred in accordance with international travel policy of Nokia group, which regulates and facilitates the movement of personnel of the assessee across international locations, and there is no expenses which could be termed as not incurred for purposes of assessee company. From the submissions made by assessee before the authorities below, it appears that assessee has filed all the relevant details in respect of travelers and their status of employment with Nokia. We therefore do not find any reason to interfere with the consistent approach followed by Ld.CIT(A) which is supported by various orders of this Tribunal for various assessment years and which have been affirmed by Hon’ble jurisdictional High Court in appeal filed for Assessment Year 2000-2001 and 2001-02. - Decided against revenue. TPA - comparables deleted by Ld.CIT (A) in respect of NET R&D segment and NIC R&D segment - Held that:- We agree with the contentions of Ld. CIT DR and remit this issue back to the file of Ld.TPO for proper verification of the comparables and applying filters as per law.
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