2017 (4) TMI 1476

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....hy; These appeals under Section 260­A of the Income Tax Act, 1961 ("the Act") challenge the order dated 9 May 2014 passed by the Income Tax Appellate Tribunal ("Tribunal").  The impugned order is a common order disposing of appeals relating to Assessment Years 2000­01, 2003­04 and 2004­05.  These two appeals in respect of the Assessment Years 2000­01 and 2004­05 ....

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.... the amounts, which were paid by the Assessee Company to its Institute for running a school at Satna in Madhya Pradesh, were not hit by Section 40A(9) of the Act as it was in the nature of reimbursement of expenditure. This the impugned order holds by following the decision of this Court in CIT vs. Glaxo Smithkline Pharmaceuticals Ltd. (Income Tax Appeal No.1123 of 2009 decided on 5 March 2012) as....