https://www.taxtmi.com/caselaws?id=385216 The appeal by the revenue against the deletion of the addition of expenses under section 40(a)(ia) of the Income Tax Act, 1961 was dismissed. The Assessee Company's argument that the payment made to Air India Ltd. for ground handling services was reimbursed by clients, thus no actual expense was incurred, was supported by evidence including a certificate from Air India's Chartered Accountant. The court upheld the decision of the Ld. CIT (A), emphasizing the beneficial provision of the relevant sections and the sufficiency of the presented certificate, leading to the dismissal of the revenue's appeal. en-us Fri, 09 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385216 The appeal by the revenue against the deletion of the addition of expenses under section 40(a)(ia) of the Income Tax Act, 1961 was dismissed. The Assessee Company's argument that the payment made to Air India Ltd. for ground handling services was reimbursed by clients, thus no actual expense was incurred, was supported by evidence including a certificate from Air India's Chartered Accountant. The court upheld the decision of the Ld. CIT (A), emphasizing the beneficial provision of the relevant sections and the sufficiency of the presented certificate, leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385216