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Reimbursable expenditure not subject to rigour of section 40a(ia) if not claimed as expense
Case Law Details
- Case Name
- Mitra Logistic (P.) Ltd. Vs Income-tax Officer, Ward 9(1), Kolkata (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Kolkata
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 (‘the Act’ he...
