ITAT upheld the CIT(A)'s order, affirming the assessee's method...

ITAT upheld the CIT(A)'s order, affirming the assessee's method of net accounting for reimbursement expenses. The tribunal found the assessee consistently followed a transparent accounting practice, with expenses properly documented in client ledger accounts and appropriate TDS deducted. Despite the AO's initial disallowance, CIT(A)'s comprehensive review of accounting records and lack of adverse comments from the AO validated the assessee's expense claims. The tribunal ultimately decided in favor of the assessee, rejecting the revenue's challenge to the expense reimbursement.