Reimbursable expenditure not subject to rigour of section 40a(ia) if not claimed as expense

IN THE ITAT KOLKATA BENCH ‘B’ Mitra Logistic (P.) Ltd. versus Income-tax Officer, Ward 9(1), Kolkata IT APPEAL NOs. 852 AND 944 (KOL.) OF 2011 [ASSESSMENT YEAR 2007-08] SEPTEMBER 25, 2012 ORDER Sanjay Arora, Accountant Member  These are cross-appeals, i.e., by the Assessee and Revenue, arising out of the Order by the CIT (A)-VIII, Kolkata (‘CIT(A)’ for short) dated 4.4.2011, partly allowing the assessee’s appeal contesting its assessment for assessment year (A.Y.) 2007-08 dated 30.12.2009 under section 143(3) of the Income-tax Act, 1961 (‘...