TaxTMI 
TaxTMI 
2019 (5) TMI 2056
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.... involved in both the appeals and the same have been heard together, these are being disposed of by this common order. 3. First, we take up the assessee's appeal for assessment year 2011-12. ITA No. 433/Chd/2016 (A.Y. 2011-12) 4. The assessee in this appeal has taken the following grounds of appeal:- 1. That on the facts and in the circumstances of the case and in law, the order passed by the learned Assessing Officer ("Ld. AO") is bad in law and void ab-initio. 1.1 That on facts of the case, the Ld. TPO / Ld. AO have passed the impugned order in breach of the principles of natural justice. 2. That on facts and circumstances of the case and in l aw, the reference made by the Ld. Assessing officer suffers ....
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....not incurred in the normal and ordinary course of business of the Appellant. 5.3 That on facts and circumstances of the case, the Ld. Assessing officer erred both on facts and i n law in holding that the Appellant failed to establish that foreign travelling expenses were reimbursed from the Appellant's customers and is a false claim, whereas it was fully established before him that the same were reimbursed. 5.4 That on facts and circumstances of the case, the Ld. AO has grossly erred in holding that the service agreements between the Appellant and its customers did include reimbursement of foreign travelling costs, whereas, the same included travel cost. 5.5 Without prejudice to the above Ground, where any dis....
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.... for the assessee has submitted that as per the instructions of his client he does not press ground Nos. 1 to 4 of the appeal. Ground Nos. 1 to 4 of the appeal are, therefore, dismissed as 'not pressed'. 6. Ground No. 5 : Vide ground No. 5, the assessee has agitated the action of the lower authorities in making the disallowance of Rs. 40,121,256/- incurred on foreign travel of the employees for business purposes. 7. At the outset, Ld. Counsel for the assessee has submitted that the assessee is engaged in the sale of software development services. The aforesaid expenditure incurred on foreign travel of the employees was relating to the activity of software development services of the assessee. That the aforesaid expenditure of foreign ....
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....dition made by the lower authorities on this issue is ordered to be deleted. 9. Ground No. 6 : At the outset, Ld. Counsel for the assessee has submitted that as per the instructions of the client, he does not press this ground and the same is accordingly dismissed as 'not pressed'. 10. Ground No.7: Vide this ground the assessee has agitated the action of the CIT(A) in not granting the credit of tax paid to the extent of Rs. 5,44,959/- while computing the tax payable consequent to the impugned assessment order. 11. Since ground No. 7 relates to the computation of the income after grant of credit of taxes paid, hence, this factual aspect is required to be examined by the Assessing officer. We, therefore, restore the matter on this fi....
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....9;s own case for AY 2010-11 and AY 2011-12, holding that the foreign travelling expenses were wholly and exclusively incurred for the purposes of the Appellant's business and is an allowable expenditure under section 37(1) of the Act. 2.3 That on facts and circumstances of the case and in law, the Ld. AO grossly erred in merely relying upon the previous assessment orders passed in the case of the Appellant and in holding that the service agreements between the Appellant and its customers did include reimbursement of foreign travelling costs, whereas, the same included travel cost. 2.4 That on facts and circumstances of the case, the Ld. AO erred both on facts and in law by merely relying upon the previous assessment or....