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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
आदेश / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by assessee is against order of CIT(A)-1, Pune, dated 15.09.2016 relating to assessment year 2012-13 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).
The assessee has raised the following ground of appeal:-
ITA No.2925/PUN/2016 2 Harbinger Systems Pvt. Ltd.
The learned CIT(A) erred on facts and in law in upholding the addition of Rs.3,11,417/- to the income under section 37 of the Act on account of foreign travel expenses incurred on employees’ family members. He failed to appreciate the fact that the said expenditure are in the form of contractual obligation having declared in the policy of the company and incurred wholly and exclusively for the purpose of assessee business.
The learned Authorized Representative for the assessee at the outset pointed out that because of smallness of the issue, the assessee does not want to press ground of appeal No.1 and hence, the same is dismissed as not pressed.
In the result, the appeal of assessee is dismissed.
Order pronounced on this 11th day of December, 2018.
Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 11th December, 2018. GCVSR आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-1, Pune; 4. The Pr.CIT-1, Pune; ववबागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे “फी” / DR 5. ‘B’, ITAT, Pune; 6. गार्ड पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune