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2014 (5) TMI 391 - ITAT AHMEDABADDisallowance of educational expenses of director – Held that:- Relying upon Commissioner of Income-tax Versus Ras Information Technologies (P.) Ltd. [2010 (7) TMI 670 - KARNATAKA HIGH COURT] - expenses incurred by assessee-company on the foreign education of Sri Goenka whole time director of the company, be treated as business expenditure of the assessee - addition made by AO and sustained by CIT(A) disallowing the expenses is set aside – Decided in favour of Assessee. Addition of TDS already written off – Held that:- Following M/s. Ricoh India Limited Versus The Dy. Commissioner of Income-tax [2013 (11) TMI 273 - ITAT MUMBAI] - except for internal documents, there is no material on record to indicate as to why so many parties refused to issue TDS certificates to the assessee after duly deducting the same - No reason worth the name has been stated as to why the assessee did not take any action as prescribed under the law against such erring parties – Decided against Assessee.
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