TMI Blog2020 (2) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive. Obviously, if the expenditure was non-reimbursable in nature and it was borne by the assessee himself, the same would certainly become assessee s liability and hence an allowable expenditure as held in earlier years. On the contrary, if the expenditure was reimbursable in nature, it would materially alter the assessee s claim of deduction. The submissions made by Ld. AR also do not throw much light on this fact and the observation made by Ld. CIT(A) has remained unaddressed. Therefore, with a view to bring on recordclear facts and to dispel the concerns raised by Ld. DR, we restore the matter back to the file of Ld. CIT(A) with a direction to ascertain the correct facts. The assessee is directed to provide the requisite details / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-09 order dated 05/04/2013 iii) ITA No.1436 1437/Mum/2015 for AYs 2010-11 2011-12, order dated 22/07/2016 iv) ITA No.4485, 4297/Mum/2017 for AY 2012-13 order dated 07/05/2019 The Ld. DR although relied on the stand of lower authorities but could not controvert the fact that the issue has already been delved upon by Tribunal in assessee s own case for earlier years. The Ld. DR submitted that Ld. CIT(A) has distinguished the factual matrix in this year. 3. Briefly stated, the assessee was assessed u/s 143(3) on 18/12/2017 wherein it transpired that the assessee claimed expenses towards non-reimbursable TDS for VISA Card and Mastercard. Although the assessee defended the same by drawing attention to the favourable orders o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Ld. CIT(A), Article-11 of agreement with VISA cards mandated assessee to provide proof of payment of taxes and nothing more and there were no specific stipulations that the payment of the same would constitute assessee s liability. However, the fact that whether the said expenditure was reimbursable by VISA or not, was not brought on record. The answer to the same would be vital to clinch the issue in proper perspective. Obviously, if the expenditure was non-reimbursable in nature and it was borne by the assessee himself, the same would certainly become assessee s liability and hence an allowable expenditure as held in earlier years. On the contrary, if the expenditure was reimbursable in nature, it would materially alter the assessee s c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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