2025 (4) TMI 1966

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, Advocate For the Respondent : Ms. R. Anitha, Addl. CIT ORDER PER JAGADISH, A.M : This appeal filed by the assessee is directed against the order of the Addl/JCIT(A)-11, Mumbai (hereinafter " Addl. CIT(A)") dated 09.08.2024 relevant to the assessment year 2017-18. The grounds of appeal raised by the assessee are as under: "1. For that the order of the Ld. Additional / Joint....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the appellant. 4. For these and other additional grounds that may be adduced before or at the time of hearing, the appellant prays that the appeal be allowed. 2. Ground Nos.1 & 4 are general in nature, therefore no adjudication is required. 3. Ground No.2 is against the confirmation of the disallowance of Rs. 12,11,894/- u/s. 35(1)(iv) of the Act made by the A.O, holding that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... CIT(A) have the business expenditure as revenue, the same is eligible to be allowed u/s 37 of the Act. We, therefore direct the A.O to delete the addition and allow the same u/s 37 of the Act. 7. Ground No.3 is against confirmation of disallowance of Rs. 1,29,297/-, attributable to the reimbursement of customs duty paid to M/s. Aramex India P. Ltd. by the assessee. The A.O on the basis of rec....