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2021 (6) TMI 394 - AT - Income TaxAddition u/s 40(a)(ia) - secondment expenses on which tax was not deducted at source - HELD THAT:- Since this issue is covered in favour of the assessee by the decisions of the Tribunal in assessee’s own case for the AYs 2009-10 [2017 (1) TMI 1751 - ITAT MUMBAI] & 2011-12 [2018 (2) TMI 2035 - ITAT MUMBAI] and since the findings of the ld. CIT(A) are in accordance with the decision of the Tribunal, we do not find any reason to interfere with the findings of the ld. CIT(A). We accordingly uphold the decision of the ld. CIT(A) and dismissed this ground of appeal of the revenue. Addition on estimation basis on account of compensation from customers - HELD THAT:- As decided in own case [2018 (2) TMI 2035 - ITAT MUMBAI] this Bench has deleted the identical addition in assessee’s case.
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