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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI
Before: SHRI PRASHANT MAHARISHI, AM & SHRI SANDEEP SINGH KARHAIL, JM
PER PRASHANT MAHARISHI, AM:
ITA number 669/M/2010 for assessment year 2006 – 07 is filed by L & T HOCTCTIEF seabird joint-venture against the order of the Commissioner of income tax appeals – 23, Mumbai dated 6/11/2009 raising following grounds of appeal:-
The disallowance made by the learned Assessing Officer of ₹4,26,914/- being H O expenses reimbursed to M/s. Larsen & Toubro Ltd.
The disallowance made by the learned Assessing Officer of ₹47,435/- being consortium leadership fees paid to M/s Hochtief A.G. Germany.
The disallowance made by the learned Assessing Officer of ₹94,870/- being technical leadership fees paid to M/s Hochtief A.G., Germany.
The disallowance made by the learned Assessing Officer of ₹94,870/- being construction management fees paid to M/s Hochtief A.G. Germany.
The disallowance made by the learned Assessing Officer of ₹47,435/- being, H O expenses reimbursed to M/s Hochtief A.G., Germany.
The disallowance made by the learned Assessing Officer of ₹68,17,413/- being reimbursement of expenses of Hochtief A.G. Germany.
The levy of interest under section 234B. The appellant denies its liability in respect of the same.”
Order pronounced in the open court on 15.02.2022.
Sd/- Sd/- (SANDEEP SINGH KARHAIL) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 15.02.2022 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai