[aaykarbhavan] No disallowance of foreign travelling exp. if details given by assessee weren’t opposed either by AO or by CIT(A)

No disallowance of foreign travelling exp. if details given by assessee weren't opposed either by AO or by CIT(A)

August 30, 2014[2014] 48 taxmann.com 87 (Mumbai - Trib.)/[2014] 31 ITR(T) 133 (Mumbai - Trib.)

IT/ILT : Where assessee company had already deducted tax under section 192 on entire salary including salary reimbursed to parent company, disallowance under section 40(a)(iii) was not proper

IT/ILT : Where expenses relating to sample charges, meeting expenses and hotel expenses were not covered under any of provisions of sections 192 to 194LA, there was no requirement of withholding tax under section 195 Act

IT/ILT : Where assessee had filed exhaustive details of foreign travelling expenses along with evidences on which no infirmity or discrepancy had been found either by Assessing Officer or by Commissioner (Appeals), disallowance of such expenses were not proper

IT/ILT : Where amount of TDS had been deposited in government account much prior to date of filing return of income for relevant year, disallowance under section 40(a)(i) was uncalled for

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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