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TMI Blog2014 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter is remitted back to the AO for adjudication – Decided in favour of Assessee. Entitlement for deduction of professional fees – Held that:- The claim of payments to Mr. Sagnik Goswami is a recurring issue and in the circumstances it is considered appropriate to restore the issue back to the file of the AO to take into consideration the contract and agreement, copy placed, showing that Mr. Sagnik Goswami has been offered the appointment as a consultant to the assessee - The document is relevant and crucial and since this is a recurring issue, it should be taken into consideration before a view is taken – thus, the matter is remitted back to the AO for adjudication – Decided in favour of Assessee. - ITA No. 750/Del/2012 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the outset ld. Counsel for the assessee submitted that for A.Y. 2009-10 similar disallowances were made and the Tribunal vide its order dated 13th September, 2013 has restored the matter to the file of AO. Ld. Counsel further referred to the petition dated 5th September, 2012, filed by it seeking filing of additional evidences under Rule 29. In the said petition the assessee has sought permission for filing the agreement entered on 7th October, 2006 between assessee and Mr. Sagnik Goswami to demonstrate that the main objective of assessee was consulting and advising Indian and global corporate Mr. Sagnik Goswami worked in the field of MIS business process rationalization and integration and systems design and implementation. It is stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en accepted by the Revenue in the assessment order itself. Accordingly we direct the AO to allow necessary relief to the assessee by way of estimation after the assessee provides some break up of the expenses claimed. To hold that no expenses for snacks, newspaper, taxi charges etc. during a business trip can be incurred cannot be approved by us, however the requirement of law that the peculiar facts and circumstances of the case we hold that this is a fit case where estimation has to be resorted to. In the absence of any details on break up of the expenses the issue is restored to the AO with the above direction. Accordingly Ground no. 1 of the assessee is allowed for statistical purposes. 7. Consistent with the view taken for A.Y. 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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