THE ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. HIND SAMACHAR LTD,, JALANDHAR

ITA 293/ASR/2014Status: DisposedITAT Amritsar31 August 2026AY 2005-0615 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed the claim for prior period expenses, relying on judicial precedents that allow deduction when liability is ascertained. For TDS disallowances on reimbursements, the matter was remanded for fresh verification.

What were the facts?

The assessee claimed prior period expenses and expenses related to reimbursements. The revenue disallowed these expenses, citing non-deduction of TDS and incorrect accounting. The assessee argued that liabilities were ascertained in the relevant year and TDS was not applicable on reimbursements.

What were the issues?

Whether prior period expenses can be claimed in the year of ascertainment of liability, and whether TDS is applicable on reimbursements of expenses.

Which sections of the Income-tax Act were involved?

Section 37(1),Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

For Appellant: CA for Delhi Group and Sh. Sudhir Sehgal, Advocate
Hearing: 21.07.2026Pronounced: 31.08.2026

Per: Udayan Dasgupta, JM: These two appeals ITA-250 and 269/ ASR / 2014 filed by the assessee are against the order of the Ld CIT(A), Jallandhar, dated 24.02.2014 passed u/s 250 of I.T.A. No.250 & 269/Asr/2014 And other case 2

the Income tax Act ’61 ( henceforth the Act 61 ) ( which has disposed of two appeals 116 and 127 / 08-09 / CIT (A)/Jal), which has emanated from the consolidated order of the AO ( ACIT- Range - III , Jalandhar ) dat

The order continues below.

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