Case Law Details
ACIT Vs Atlas Copco (India) Ltd. (ITAT Pune)
Admittedly, the appellant had filed the primary details such as name, address, invoice, payment made, etc. However, the assessee could not furnish the confirmations from payees and for want of the confirmations, Assessing Officer made disallowance. The ld.CIT(A) following the decision of his order in the assessee’s own case in earlier years has deleted the addition. From the material on record, it is clear that the respondent/assessee had discharged the onus cast upon it by filing the primary details. Mere inability to furnish the confirmation letters from the recipients cannot be the reason to disallow the commission expenditure without causing any further inquiries by the Assessing Officer as to the genuineness or otherwise of the expenditure.
FULL TEXT OF THE ORDER OF ITAT PUNE
This is an appeal filed by the Revenue directed against the order of the learned Commissioner of Income Tax (Appeals) – 13, Pune dated 27.01.2017 for the Assessment Year 2011-12.
2. The Revenue has raised the following grounds of appeal :
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