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2019 (9) TMI 852 - AT - Income TaxDisallowance of expenses paid to TACO u/s 40A(2)(b) - Administrative Support Services paid to holding company - HELD THAT:- We find that Ld.CIT(A) after relying on the decision in the case of assessee’s sister concern i.e., Tata Johnson Automotive Ltd., [2016 (4) TMI 963 - ITAT PUNE] and other decisions referred to in her order, decided the issue in favour of the assessee. Before us, Revenue has not pointed out any distinguishing feature in the facts of the case in the year under consideration and in the case of assessee’s sister concern i.e., Tata Johnson Automotive Ltd., (supra) nor has pointed out any fallacy in the findings of Ld.CIT(A). Further the Tribunal’s decision in the case of Tata Johnson Automotive Ltd., (supra) has been upheld by Hon’ble Bombay High Court INDO SAUDI SERVICES (TRAVEL) P. LTD. [2008 (8) TMI 208 - BOMBAY HIGH COURT] . In view of the aforesaid facts, ground of the Revenue is dismissed.
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