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2013 (10) TMI 540 - AT - Income TaxDisallowance of house keeping charges - Payment made to sister concern company - Held that:- once for the same assessment year, i.e. Assessment Year 2003-04 in one of the sister-concerns' case, which is also a service receiver as the assessee is, it had already been held by the Ahmedabad Tribunal that the payment was not excessive and the transaction was genuine, therefore, the view taken on the same lines by the first appellate authority for the year under consideration in assessee's case as well ought to be affirmed - Following previous decision of assessee's own case [2010 (9) TMI 941 - ITAT AHMEDABAD] - Decided against Revenue. Disallowance of miscellaneous expenses - Held that:- It could have been possible that there was no substantial variation in the percentage of expenses, but it is also an admitted position that the ratio of expenses under question was not uniform if compared with the past history of the case - In such a situation, it was expected from the first appellate authority to either called-for a remand report or in the alternate would have granted an opportunity of hearing to the Assessing Officer so that the requisite information could have been verified. It is not a simple disallowance on ad hoc basis, but the impugned 1/7th disallowance was made by the Assessing Officer due to the gross failure on the part of the assessee. The situation was not that the assessee has produced books of account and got verified the reasonableness as well as the genuineness of the expenses, but even then a partial adhoc disallowance was made. Rather the admitted position is that the assessee has not substantiated the genuineness or the reasonableness of the claim of expenses, though the opportunity was granted to the assessee - Issue restored back to the stage of first appellate authority. CENVAT Credit - excise duty on capital goods not considered - Deduction under Service Tax and Excise Duty claimed - Held that:- The assessee had not claimed any depreciation on service tax/Excise portion of capital goods. The same had been utilized for payment of excise. The learned AO had verified all the aspect and allow the deduction - Decided against Revenue.
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