AO Must Make Necessary Deductions Allowed by Tribunal’s Order: Delhi HC

MUFG Bank Ltd Vs ACIT (Delhi High Court)

Delhi High Court held that once the Tribunal had accorded relief and allowed a deduction, the same was liable to be necessarily made by the AO. Accordingly, order denying relief pursuant to Tribunal decision is liable to be quashed.

Facts- Vide the present petition it is contested that AO has erred in rejecting the claim of the appellant for being allowed deduction with respect to salaries paid by the appellant in foreign currency and outside India, to the expatriates of the appellant working in India, and the taxes p

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