Case Law Details
Klaus Multiparking System Pvt. Ltd. Vs ACIT (ITAT Pune)
As per bills raised by ‘S’ assessee had merely reimbursed octroi charges in addition to payment of transportation charges to said ‘S’. It was not requirement of law to deduct tax at source out of reimbursement of expenses, therefore, assessee could not be held to be in default and there was no merit in disallowance made under section 40(a)(ia).
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Both the appeals filed by assessee are against separate orders of CIT(A)-7, Pune, both dated 25.10.2016 relating to assessment years 2010-11 & 2011-12 against respective orders passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).
2. Both the appeals relating to the same assessee were heard together and are being disposed of by this consolidated order for the sake of convenience. In order to adjudicate the issues, reference is being made to the facts in ITA No.308/PUN/201 7, relating to assessment year 2010-11.
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