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2014 (6) TMI 9 - ITAT DELHIEntitlement for deduction of foreign traveling expenses – Held that:- The assessee has contended that the amount pertained to local taxi hiring charges, snacks, newspapers and magazines and other miscellaneous expenses which assessee accepts is not in a position to support by vouchers - In the peculiar facts and circumstances considering where the business purpose has been accepted by the Revenue in the assessment order itself – the AO is directed to allow necessary relief to the assessee by way of estimation after the assessee provides some breakup of the expenses claimed - this is a fit case where estimation has to be resorted to – thus, the matter is remitted back to the AO for adjudication – Decided in favour of Assessee. Entitlement for deduction of professional fees – Held that:- The claim of payments to Mr. Sagnik Goswami is a recurring issue and in the circumstances it is considered appropriate to restore the issue back to the file of the AO to take into consideration the contract and agreement, copy placed, showing that Mr. Sagnik Goswami has been offered the appointment as a consultant to the assessee - The document is relevant and crucial and since this is a recurring issue, it should be taken into consideration before a view is taken – thus, the matter is remitted back to the AO for adjudication – Decided in favour of Assessee.
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