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2018 (5) TMI 933 - ITAT DELHIAddition on account of less receipts disclosed representing to TDS claimed - Held that:- FAA has rightly deleted the addition and odds made by the Assessing Officer because these receipts cannot be held as undisclosed receipts by the appellant, as it represents the service charged on the receipts which do not form part of the profit and loss account of the assessee and the same has been shown it as a balance sheet items. The assessee has provided reconciliation statement of service tax liability and it has been reconciled with Form No. 26AS. The assessee has also submitted service tax return before the CIT(A) on which due service tax has been paid to the Government. Therefore, there is no under reporting in the profit and loss account of the assessee of ₹ 9.98 crores and odds. Addition on account of license fee connectivity charges and coordination charges paid to US based company - Held that:- CIT(A) has held that as the facts for AY 2011-12 are similar to the facts of AY 2008-09 and AY 2010-11, therefore, he held that his findings in the order passed for AY 2008- 09 would stand equally applicable here and accordingly, in view of the same, the impugned payment on account of license fee and data management service charges for use of the 'Vision Plus' software was rightly held as revenue in nature and allowable u/s 37. We further note that the factual finding of the CIT(A) on the issue in dispute also could not be controverted by the department during the proceedings before us and we, therefore, find no reason to interfere with the findings of the Ld. CIT(A) on this issue as well and while upholding the same
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