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2018 (10) TMI 1701 - ITAT AHMEDABADAddition u/s 69C - CIT-A deleted the addition after admitting additional evidence in violation of Rule 46A of IT Rules - HELD THAT:- We find no reasons to interfere in the matter. The appellant has not even faulted the explanation on merits but confirmed the plea to inadmissibility of additional evidence by the CIT(A). We are not inclined to uphold this plea, particularly looking to the fact that explanation is not challenged and that amount involved is a small amount. We approve the conclusions arrived at by the CIT(A) and decline to interfere in the matter. TDS u/s 195 - Disallowance u/s.40(a)(i) - whether payments made were governed by clause(b) to Sub section(2) of Section 5 of the IT Act and not u/s.9(2) - HELD THAT:- the issue about taxability of commission earnings by non-resident, for work done outside India, is now decided in favour of the assessee by a large number of judicial precedents. That precisely is the issue in this case, and we must, therefore, uphold the relief granted by the CIT(A) on this point. Estimation of gross profit - whether material brought on record when assessee had failed to satisfactorily explain the discrepancy in stocks? - CIT-A deleted the addition - HELD THAT:- Assessing Officer was confronted with the explanation of the assessee, he did not have anything to say beyond that “action taken in the original assessment proceedings was correct” as, according to the Assessing Officer, “there were discrepancies”. These findings of the CIT(A) are not claimed to be perverse or factually incorrect. When an Assessing Officer declines to meet the specific points raised by the assessee in first appellate proceedings, there is obviously no point in challenging the conclusions arrived at in the first appellate proceedings based on vague generalities. No specific issues are raised in appeal before us. We have also noted that the learned CIT(A) has granted impugned relief on the basis of specific explanations of the assessee which have remained uncontroverted. In the light of these discussions as also bearing in mind entirety of the case, we approve well reasoned conclusions arrived at by the learned CIT(A) and decline to interfere in the matter.
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