https://www.taxtmi.com/caselaws?id=768878 ITAT Delhi upheld CIT(A)'s decision allowing reimbursement of expenses claimed by assessee. The assessee consistently followed net accounting method for reimbursements, properly maintaining client ledger accounts and deducting TDS where applicable. AO disallowed expenses citing insufficient evidence, but CIT(A) examined complete books of accounts, confronted AO with documentation, and found expenses genuinely incurred. ITAT noted CIT(A)'s findings were based on uncontroverted facts and proper accounting practices. Appeal by revenue dismissed. en-us Fri, 04 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768878 ITAT Delhi upheld CIT(A)'s decision allowing reimbursement of expenses claimed by assessee. The assessee consistently followed net accounting method for reimbursements, properly maintaining client ledger accounts and deducting TDS where applicable. AO disallowed expenses citing insufficient evidence, but CIT(A) examined complete books of accounts, confronted AO with documentation, and found expenses genuinely incurred. ITAT noted CIT(A)'s findings were based on uncontroverted facts and proper accounting practices. Appeal by revenue dismissed. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768878