No deduction to be made from Transport charges under sec 40(a) after filling of declaration in form 15J and reimbersment of service charges cannot be disallowabled

Last updated: 03 July 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
For that in the facts and circumstances of the case the assessment order passed was in violation of principles of natural justice hence is bad in law and be quashed. (2) For that in the facts and circumstances of the case the learned Assessing Officer and learned Commissioner of Income Tax (Appeals) erred in disallowing Rs.14,55,480/ - being reimbursement security expense u/s. 40(a)(ia) . The said amount being a reimbursement the disallowance was not cal led for. Thus the disallowance be reversed. (3) For that in the facts and circumstances of the case the learned Assessing Officer and learned Commissioner of Income Tax (Appeals) erred in disallowing Rs.52,032/ - being reimbursement service charges u/s. 40(a)(ia). The said amount being a reimbursement the disallowance was not cal led for. Thus the disallowance be reversed. (4) For that in the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) erred in disallowing Rs.50,000/ - being accounting charges u/s.40(a) (ia). The disallowance was unjustified and be reversed.

Citation :
Mitra Logistic Pvt. Ltd. ………………………….………….Appellant C/o. D. J. Shah & Co. , Kalyan Bhavan, 2, Elgin Road, Kolkata-700 020 [PAN : AADCM 7145 E] -Vs. – Income Tax Off icer, ……………………. ..………Respondent, Ward-9(1), Kolkata, & I .T.A. No.: 1387 & 1388/ Kol . / 2011 Assessment years: 2006-07 & 2008-09 Income Tax Off icer, ………………………….………….Appel lant Ward-9(1), Kolkata, -Vs. – Mi tra Logistic Pvt. Ltd. ……………………. ..………Respondent, C/o. D. J. Shah & Co. , Kalyan Bhavan,2, Elgin Road, Kolkata-700 020 [PAN: AADCM 7145 E]