2015 (2) TMI 1400

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....V. DURGA RAO, JUDICIAL MEMBER For the Revenue : Shri S. Das Gupta, JCIT For the Assessee : Mrs. Jharna B. Harilal, FCA ORDER PER V. DURGA RAO, JUDICIAL MEMBER: The appeal filed by the Revenue and the cross-objection filed by the assessee are directed against the order dated 11-02-2013 passed by the Commissioner of Income Tax (Appeals)-VI, Chennai, and they relate to assessment year ....

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.... to tax in India. On the above observation, the A.O. by invoking Section 40(a)(i), deleted an amount of Rs. 5,15,04,375/-. 3. On appeal, the Ld. CIT(Appeals) without discussing any facts simply deleted the addition made by the A.O. 4. Revenue carried the matter in appeal before the Tribunal. The Ld. D.R. strongly supported the order of the A.O. When the Bench pointed out regarding payments ....

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....erned, again the authorities below have not discussed the facts relating to the actual expenditure incurred by the assessee. Therefore we set aside the order passed by the Ld. CIT(Appeals) and direct the A.O. to decide this issue also afresh after examining the facts of the case. 7. In the result, the appeal filed by the Revenue is allowed for statistical purposes. 8. Since the appeal is rem....