https://www.taxtmi.com/caselaws?id=437742 Secondment costs were upheld as deductible where the Tribunal found they were actually incurred, had been accepted in earlier assessment years, and the Revenue failed to show any infirmity in those factual findings. The High Court found no perversity in the record and held that the Assessing Officer's partial disallowance lacked rationale. Applying the principle of consistency, it noted that the relevant year was pari materia with earlier years in which the same expenditure had been allowed. No substantial question of law arose, and the Revenue's challenge to deletion of the disallowance failed. en-us Thu, 13 Apr 2023 00:00:00 +0530 Fri, 12 May 2023 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437742 Secondment costs were upheld as deductible where the Tribunal found they were actually incurred, had been accepted in earlier assessment years, and the Revenue failed to show any infirmity in those factual findings. The High Court found no perversity in the record and held that the Assessing Officer's partial disallowance lacked rationale. Applying the principle of consistency, it noted that the relevant year was pari materia with earlier years in which the same expenditure had been allowed. No substantial question of law arose, and the Revenue's challenge to deletion of the disallowance failed. Case-Laws Income Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437742