2020 (2) TMI 1466

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....eal by assessee for Assessment Year [in short referred to as 'AY'] 2015-16 contest the order of Ld. Commissioner of Income-Tax (Appeals)-4 , Mumbai, [in short referred to as 'CIT(A)'], Appeal No. CIT(A)-4/IT-203/DCIT-2(1)(1)/2017-18, dated 06/09/2018 on following grounds of appeal: -On the facts & circumstances of the case and in law learned Assessing Officer erred in disallowing TDS paid on licen....

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....rder dated 07/05/2019 The Ld. DR although relied on the stand of lower authorities but could not controvert the fact that the issue has already been delved upon by Tribunal in assessee's own case for earlier years. The Ld. DR submitted that Ld. CIT(A) has distinguished the factual matrix in this year. 3. Briefly stated, the assessee was assessed u/s 143(3) on 18/12/2017 wherein it transpired tha....

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.... it but there was nothing of this sort in the agreement with VISA cards. The Article-11 of agreement with VISA card mandated assessee to provide proof of payment of taxes and nothing more. This article did notmake the payment of taxes as assessee's liabilities and therefore, these facts were not clearly brought out on record in earlier years. Therefore, distinguishing the factual matrix of earlier....

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.... brought on record. The answer to the same would be vital to clinch the issue in proper perspective. Obviously, if the expenditure was non-reimbursable in nature and it was borne by the assessee himself, the same would certainly become assessee's liability and hence an allowable expenditure as held in earlier years. On the contrary, if the expenditure was reimbursable in nature, it would materiall....