2018 (10) TMI 867

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, Sr. Standing Counsel.   O R D E R C.M. No.38152/2018 Exemption allowed, subject to all just exceptions. ITA 1017/2018 This appeal by, Deepak Pahwa ('appellant-assessee' for short) arises from the order dated 14th May, 2018 of the Income Tax Appellant Tribunal ('Tribunal' for short), and relates to the Assessment Year 2004-05. 2. Contention of the appellant-assessee th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed order passed by the Tribunal dated 14th May, 2018 reads as under:- "8. The Ld CIT(A) had also considered the manpower cost in addition to the above expenditure noted in the table. In the above table, the assessee has allocated the expenditure incurred at the Head officer and its branches which has been doubted by the lower authorities . The Assessee has created the Branch offices for business ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st incurred at the head office and Branch office and staff welfare cost has already been considered in the above table. Needless to say, the Assessee shall be given reasonable (sic) opportunity of being heard." 5. The Tribunal has not directed that branch office expenditure should be taken into consideration, for the case of the appellant-assessee was that the branch offices were for business pro....