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2015 (9) TMI 1677 - ITAT AHMEDABADAddition of claim u/s. 54EC of REC bond, hutment charges paid and brokerage paid - Whether CIT(A) has erred in law and on facts in admitting the fresh evidences and submission without giving any opportunity to the A.O. being heard on the principles of law and natural justice and thereby violated the provision of Rule 46A of the I.T. Rules - HELD THAT:- Deductions claimed by the assessee are reasonably supported by documentary evidences and just because the AO has some apprehensions, without any supporting material, the disallowances cannot be made. It was not for the AO to consider what ought to have happened in ideal circumstances. All that he was to see whether there were any inconsistencies in the claim made by the assessee, or whether the claim so made was devoid of supporting evidences. Clearly, that was not the case. There was thus no good reasons to reject the claim of deduction for brokerage and removal of hutments. Learned CIT(A) was thus quite justified in giving the impugned relief. We approve the relief so granted by the ld. CIT(A) and decline to interfere in the matter.
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