Payment by agent of assessee for purchases/ upgrades of software cannot be reimbursement

IN THE ITAT MUMBAI BENCH ‘L’

ACIT vs. First Advantage (P.) Ltd.

IT Appeal Nos. 3029 and 3030 (Mum.) of 2010

[Assessment years 2008-09 and 2009-10]

May 18, 2012

ORDER

J. Sudhakar Reddy, Accountant Member – The present appeals preferred by the Revenue, are directed against impugned separate but identical order dated 28th January 2010, passed by the Commissioner (Appeals)-X, Mumbai, for assessment years 2008-09 and 2009-10 respectively.

2. The facts, as brought

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