Matter restored as no findings rendered on various documentary evidences: ITAT Chennai

Amalgamations Valeo Clutch Private Limited Vs DCIT (ITAT Chennai) ITAT Chennai held that no findings have been rendered on various documentary evidences furnished by the assessee. Accordingly, matter restored in view of violation of the principle of natural justice. Facts- The assessee claimed expenditure of Rs.93.70 Lacs as shared service center cost (SSC). The same was as per the agreement entered into by the assessee with M/s Valeo India Private Limited (VIPL). As per the terms of the agreement, the assessee sought to avail services in the area of finance, purchase, quality, logistic, human...