https://www.taxtmi.com/caselaws?id=240462 The Tribunal partially allowed the appeal, deleting the disallowance under Section 40(a)(ia) for non-deduction of tax at source on reimbursements to the holding company. The issue of rent disallowance was remitted back to the CIT(A), while the disallowance of prior period expenses was upheld. Additionally, the Tribunal directed the Assessing Officer to consider the prior period expenses for the preceding assessment year if disallowed in the current year. en-us Fri, 06 Sep 2013 00:00:00 +0530 Thu, 05 Dec 2013 07:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240462 The Tribunal partially allowed the appeal, deleting the disallowance under Section 40(a)(ia) for non-deduction of tax at source on reimbursements to the holding company. The issue of rent disallowance was remitted back to the CIT(A), while the disallowance of prior period expenses was upheld. Additionally, the Tribunal directed the Assessing Officer to consider the prior period expenses for the preceding assessment year if disallowed in the current year. Case-Laws Income Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240462