https://www.taxtmi.com/caselaws?id=312375 ITAT Bengaluru remitted the matter back to AO for re-examination of section 80JJAA deduction claim. The assessee sought deduction for additional wages paid to new regular workmen employed during the financial year, arguing it should extend to employees completing 300 days by return filing date rather than restricting to those joined before June 5th. Following its own precedent from assessment year 2013-14, ITAT directed AO to allow deduction per previous tribunal order, requiring assessee to furnish details of new workmen and additional wages. Regarding commission disallowance under sections 37(1) and 40(a)(ia), ITAT found contradictory findings by AO who simultaneously questioned service genuineness while acknowledging payment legitimacy. CIT(A) improperly relied on additional evidence after rejecting its admission without calling remand report. Matter remitted to AO for fresh determination of whether foreign agent rendered marketing services warranting commission payment. en-us Fri, 20 Dec 2019 00:00:00 +0530 Wed, 14 Feb 2024 05:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312375 ITAT Bengaluru remitted the matter back to AO for re-examination of section 80JJAA deduction claim. The assessee sought deduction for additional wages paid to new regular workmen employed during the financial year, arguing it should extend to employees completing 300 days by return filing date rather than restricting to those joined before June 5th. Following its own precedent from assessment year 2013-14, ITAT directed AO to allow deduction per previous tribunal order, requiring assessee to furnish details of new workmen and additional wages. Regarding commission disallowance under sections 37(1) and 40(a)(ia), ITAT found contradictory findings by AO who simultaneously questioned service genuineness while acknowledging payment legitimacy. CIT(A) improperly relied on additional evidence after rejecting its admission without calling remand report. Matter remitted to AO for fresh determination of whether foreign agent rendered marketing services warranting commission payment. Case-Laws Income Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312375