2016 (10) TMI 250

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 26th August, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 200910. 2. Mr. Kotangle, learned Counsel for the Revenue urges the following reframed questions of law for our consideration : Whether on the facts and circu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... amount paid on freight. This, was evidenced by two separate bills being raised by the agent, one for reimbursement and other for services rendered. This was not accepted by the Assessing Officer and he disallowed the entire expenditure of Rs. 63.48 lakhs and added it to the respondent assessee's income. 4. Being aggrieved, the respondent assessee carried the issue in appeal to the Commissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plated cases where there was one gross amount charged by the person rendering services and part thereof could be attributable to the reimbursement of expenses. Thus, the CIT(A) allowed the respondent assessee's appeal by order dated 10th April, 2012 to the extent of Rs. 61.72 lakhs being reimbursement of freight expenses. 5. Being aggrieved, the Revenue carried the issue in appeal to the Tr....