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S. 54 Exemption cannot be denied for payment by third party if subsequently reimbursed by the Assessee
Case Law Details
- Case Name
- Sunil Sachdeva Vs Assistant Commissioner of Income-tax (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Delhi
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ITAT DELHI BENCH ‘G’
Sunil Sachdeva
versus
Assistant Commissioner of Income-tax
IT Appeal No. 4179 (Delhi) of 2011
[ASSESSMENT YEAR 2008-09]
Date of Pronouncement – 15.01.2013
ORDER
ShamimYahya, Accountant Member
This appeal by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), Panchkula dated 26.8.2011 pertaining to assessment year 2008-09.
2. The grounds raised read as under:-
1. That on the facts and in the circumstances of the case, the Ld. Commissioner of Income-tax (Appeals), Panchkula (“the CIT(A)”...
