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2018 (8) TMI 441 - AT - Income TaxTDS on payment of Salaries & Travel cost - payment made to employees of the assessee company or whether the same were made as fee for Technical services - Held that:- Assessee drew our attention to copies of Form No. 16 and details of the employees placed in the paper book, which have not been examined by the authorities below. We, therefore, think it proper to send the matter back to the Assessing Officer for verification of the payments made whether they were made to employees of the assessee company or whether the same were made as fee for Technical services and also whether TDS has been correctly deducted on payment Salaries & Travel cost and decide the issue afresh in accordance with law. Disallowance u/s. 37(1) - AO/DRP have disallowed these expenditures being not relating to business purpose of assessee - Held that:- As AR requested to send back this issue also to the Assessing Officer for verification because the ld. DRP did not consider the vouchers placed before them. He placed evidences before the DRP to establish that the expenditure were incurred wholly and exclusively for the purpose of business, we restore this matter to the file of the Assessing Officer on this issue also for verification and decision afresh in accordance with law. Needless to say, the assessee shall be given reasonable opportunity of being heard. The assessee is also directed to adduce all the documentary evidences in support of its claim before the Assessing Officer. Accordingly, the relevant ground is allowed for statistical purposes. Not given due credit of tax paid/deducted - Held that:- Assessing Officer is directed to verify the contention of the assessee and to give due credit of tax paid/deducted to the assessee.
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