2017 (9) TMI 1162

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....Junior Standing Counsel For the Respondent : Mr. Salil Kapoor Mr. Sumit Lalchandani, Advocates. ORDER 1. The Revenue is in appeal against an order dated 17th August 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 6184/Del/2014 for the Assessment Year ('AY') 2010-11. 2. Broadly, there are three questions urged by the Revenue for consideration by this Court. The firs....

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....ncome Tax Act, 1961 ('Act'). The question concerns reimbursement of expenses paid to the employees/vendors on behalf of the Assessee in the sum of Rs. 1,20,49,546/-. The ITAT held that the CIT (A) exceeded his powers in issuing a notice of enhancement and making the above disallowance. On this aspect, the Court finds that the CIT (A) issued notice for enhancement of the disallowance but, in that p....