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TMI Blog2016 (6) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... HAILENDRA KUMAR YADAV, J.M: This appeal has been filed by Revenue against the order of Commissioner of Income-Tax (Appeals)-14, Mumbai, dated 01.08.2014 for A.Y. 2012-13 on following ground: "i) The Ld. CIT(A) has erred on facts and in law, the Ld. CIT(A) has erred in deleting the short deduction in respect of payments made towards "Outsourcing expenses" without appreciating the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Following the same reasoning, CIT(A) granted relief to the assessee on both accounts i.e. on the point of order u/s.201(1) and 201(1A) of the Act. 2.2 Ld. Authorized Representative pointed out that similar issue arose in assessee's own case for A.Y. 2008-09, 2009-10 and 2010-11 in ITA Nos.3009, 3010 & 3011/M/2013, wherein similar issue has been decided in favour of assessee by observing as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... canning, printing ,emails of documents, infra support and outsourcing staffing, policy serving process, call inbound and outbound, tele-calling for answering customer queries about product, follow and maintaining dealers network etc. As is clear from the said outsourced services, these are a sort of clerical and basic administrative work. The assessee made the payment for these services after dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion services and documents management services. The ld CIT(A) examined the contract with Writer Information Management Services and found that very basic services were contracted and rendered by the said party involving no special technical skill or professional qualification. On the basis of the rival arguments and perusal of the various records as placed before us we find that the work assigned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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