2017 (8) TMI 31

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Department is in appeal against the judgment of the Income Tax Appellate Tribunal dated 04.10.2016 raising following questions for our consideration. "(A) Whether, on the facts and in the circumstances of the case, the ITAT was right in law and on the facts in upholding the order of CIT(A) deleting the addition / disallowance of consultancy charges of Rs. 31,41,320/paid to Jeevan suraksa Medi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sa Medicare Services Ltd. The Assessing Officer while making such disallowance did not doubt the genuineness of such expenditure but did not believe whether same was expended wholly and exclusively for the purpose of business. In appeal, the Commissioner granted additional opportunity to the assessee to produce documents and called for remand report from the Assessing Officer. After considering su....