Reimbursement of expenses cannot be subject matter of disallowance U/S. 40(a)(i)

ORDER PER N.V. VASUDEVAN, JM :- ITA No. 5095/Mum/06 is an appeal by the assessee against the order dated 28.7.2006 of learned CIT(A)-II, Mumbai relating to A.Y. 2002- 03.  ITA No. 7277/Mum/08 is an appeal by the revenue against the order dated 12.9.2008 of learned CIT(A)-II, Mumbai relating to A.Y. 2003- 04. ITA No. 632/Mum/09 is an appeal by the revenue against the order dated 26.11.2008 of learned CIT(A)-II, Mumbai relating to A.Y. 2005-06. ITA no. 4505/Mum/09 is an appeal by the revenue against the order dated 20.5.2009 of learned CIT(A)-II, Mumbai relating to A.Y. 2006- 07. 2. Since, som...