Case Law Details
AXA Business Services Pvt. Ltd. Vs DCIT (ITAT Bangalore)
We have considered the rival submissions. We find that despite all the details having been filed by the assessee before the CIT(Appeals), the CIT(Appeals) has not considered those submissions with regard to the sum disallowed by the AO, except the sum of Rs.81,52,209 which was incurred towards Microsoft EAS licence renewal of AXABS software. The claim made by the assessee in respect of remaining items of expenditure was that they were of similar nature in the form of licence and support services. This submission has not been dealt with by the CIT(Appeals). In these circumstances, we deem it fit and appropriate to set aside the order of CIT(Appeals) on this issue and remand the same to the ld. CIT(Appeals) for passing a speaking order on the claim of assessee for deduction in the light of evidence filed by assessee. The CIT(Appeals) will afford opportunity of being heard to the assessee.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal by the assessee is against the order dated 17.11.2017 of the CIT(Appeals)-1, Bengaluru relating to assessment year 2013-14.
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