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PRINCIPAL COMMISSIONER OF INCOME TAX-1 Versus APPLITECH SOLUTIONS LTD

2017 (1) TMI 1259 - GUJARAT HIGH COURT

Addition of consulting charges and amount paid to Chartered Accountant for management of consultancy and towards commission - Held that:- Tribunal remanded the matter to the AO only qua the disallowance towards consulting charges and set aside the order passed by the AO with respect to other disallowance. Despite the above, on remand the AO again made disallowance of not only towards consulting charges, he also disallowed amount paid to Chartered Accountant for management consultancy and commiss .....

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rned AO has not found any additional material and therefore, in absence of any further material collected during the remand, the AO was not justified in making the disallowance towards consulting charges. Even no reasons were assigned by the AO while passing the order in remand and again making disallowance. He only reiterated what was stated in the original assessment order which as such was set aside by the learned Tribunal and the matter was remanded. Considering the aforesaid facts and circu .....

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nt and order passed by th learned Income Tax Appellate Tribunal passed in ITA No.1600/AHD/2014 for AY 200001, the Revenue has preferred present Tax Appeal with the following proposed question of law. Whether the Tribunal has erred in law and on facts in dismissing the appeal relying upon the findings of the CIT(A) and deleting the disallowance of ₹ 20.10 lakhs towards consulting charges paid to Satellite Management Services, ₹ 14.59 lakhs towards management consultancy paid to CAs an .....

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agement of consultancy and ₹ 11.51 Lakhs towards commission. Against the order passed by the AO, the matter was carried to the learned Tribunal and the learned Tribunal remanded the matter to the AO only qua the disallowance of ₹ 20.10 lakhs towards consulting charges and set aside the order passed by the AO with respect to other disallowance. Despite the above, on remand the AO again made disallowance of not only ₹ 20.10 lakhs towards consulting charges, he also disallowed  .....

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