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TMI Blog2017 (1) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to other disallowance. Despite the above, on remand the AO again made disallowance of not only towards consulting charges, he also disallowed amount paid to Chartered Accountant for management consultancy and commission which was as such earlier not approved by the learned Tribunal. Therefore, the learned Tribunal is justified in deleting disallowance paid to Chartered Accountant for managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d facts and circumstances of the case, it cannot be said that the learned Tribunal has committed any error in deleting the disallowance of towards consulting charges also. - Decided against revenue - TAX APPEAL NO. 914 of 2016 - - - Dated:- 17-1-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR. MANISH BHATT FOR MRS MAUNA M BHATT, ADVOCATE FOR THE OPPONENT : MR SN DI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being wholly and exclusively for business purpose ? 2.0. We have heard Shri Manish Bhatt, learned counsel for the appellantrevenue and Shri S.N. Divatia, learned counsel for the assessee. It is in not in dispute that earlier the AO disallowed the ₹ 20.10 lakhs towards consulting charges and ₹ 14.59 lakhs paid to Chartered Accountant for management of consultancy and ₹ 11.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 11.51 lakhs towards commission, which by observing that thereafter the AO has not justified on remand in making the aforesaid disallowance which was not earlier approved by the learned Tribunal. 3.0. While dealing the disallowance of ₹ 20.10 Lakhs towards consulting charges, learned CIT(A) as well as learned Tribunal have observed that on remand the learned AO has not found any addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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