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2013 (8) TMI 973 - ITAT AHMEDABADDisallowance of turnover discount given to it’s associate company - Held that:- There is a finding of fact by ld.CIT(A) that sister-concern is also subjected to same rate of tax and there is no attempt of evading tax. Thus no addition required Disallowance of depreciation - Held that:- From the assessment order, it is transpired that there was no disallowance of depreciation in this year and before ld.CIT(A) also, there was no ground against the disallowance of depreciation. It appears that this ground was wrongly raised, therefore the same is rejected. Disallowance on account of depreciation of Car purchased on 31.03.2009 - Held that:- CIT(A) allowed the claim of the assessee on the basis that the AO has held on the surmises that there was no sufficient diesel in the new vehicle purchased on 31/03/2009 which could have been used for the business purpose, whereas the assessee has stated that dealer has provided reasonable quantity of free-diesel at the time of delivery and the car was used accordingly. After considering the facts and the submissions, we are of the view that there is no infirmity in the order of the ld.CIT(A). Since the finding of the Assessing Officer is based merely on conjectures and surmises that there was no sufficient diesel/petrol as provided by the dealer, we do not understand that how can AO determine that how much petrol was supplied to the assessee by the dealer without making any enquiry from the dealer. Therefore, this ground of the Revenue is hereby rejected.
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