Appeal by revenue the Tribunal held that, the Commissioner (Appeals) had not afforded any opportunity to Assessing Officer to verify bills and nature of expenses .and also since assessee had not furnished C&F agreement and material with regard to payment made towards reimbursement of expenses, matter was to remanded back to file of Assessing Officer for necessary verification. ( AY. 2011-12)
ACIT v. Best India Tobacco Suppliers (P.) Ltd. (2018) 173 ITD 222 / 66 ITR 84 (SN)(Visakha) (Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source–Clearing and forwarding charges-Reimbursement of expenses- Agreement was not furnished–Matter remanded. [S. 172, 194C]