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2012 (12) TMI 64 - ITAT DELHIDisallowance on account of discarded moulds and dyes - held that:- Once an assessee claims any expenditure/deduction in its return, the onus is on the assessee to substantiate its claim by submitting the relevant documents/evidences. Contention of AO was that no details as regard the type of dyes/moulds, their number etc., their use and the amount incurred on those dyes/moulds were submitted. Assessee should have placed additional evidences at least before the learned CIT(A) even if the AO did not give opportunity to the assessee to place the copies of the bills and other evidences to justify the claim in respect of the dyes/moulds which were discarded by the assessee and claimed as discarded/obsolete items on the revenue account. However, in the interest of justice and considering that in the earlier years on similar facts the Tribunal has restored the matter for fresh consideration, respectfully following the order of the Tribunal dated 29th February, 2012 for A.Y. 2006-07, restore the matter to CIT(A) with the direction to decide the issue afresh in accordance with law after considering the evidences as may be placed before him and also keeping in view his earlier order in assessee’s case for the preceding assessment year(s) - Therefore, the ground of appeal taken by assessee is allowed for statistical purposes.
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