2018 (3) TMI 1851

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.... For the Respondent : Mrs. R.Kavitha, Sr. DR ORDER PER C.M.GARG, JUDICIAL MEMBER: This appeal has been filed by the Revenue challenging the order of Commissioner of Income Tax (Appeals)-IV, Surat ('CIT(A)' for short) dated 16.06.2014 for the assessment year (AY) 2010-11 passed in the first Appeal No.CAS-IV/52/13-14. 2. Ground Nos.4 to 6 of Revenue are of general in nature. The remaini....

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.... The ld. Departmental Representative (DR) submitted that the first appellate authority was not correct on facts and in law in deleting the addition made u/s. 201(1) of the Income Tax Act, 1961 (for short 'the Act') and the interest charged u/s. 201(1A) of the Act as the specified allowance u/s. 10(14)(i) of the Act are exempt to the extent those are actually incurred for that purpose. The ld. DR s....

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....our of the appellant in his own case of Baroda Division by the ITAT 'D' bench, Ahmedabad in ITA No.184-185, and 1066 and 609-611/Ahd/2010 for AY 2009-10. Therefore, the ld. First appellate authority was right in allowing claim of assessee and in deleting the addition made on both the counts. 5. On careful consideration of above rival submissions on being asked by the bench, the ld. AR could not....

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....s during duty hours. 6. In view of our discussion, when a circular of CBDT enabling the assessee for non deduction of tax from the reimbursement of allowances on the basis of utilization certificate of employee then the view which has already taken by the Tribunal in assessee's own case supports the contention of the assessee that there was no liability for deduction of tax from the payments ma....