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2020 (8) TMI 845 - ITAT PUNEDisallowance u/s. 35(2AB) - HELD THAT:- DR did not dispute the observation made by the Tribunal in assessee‟s own case for A.Y. 2010-11 [2019 (2) TMI 1918 - ITAT PUNE] . Therefore, in view of the above, we hold that the assessee is entitled to claim deduction @ 200% and therefore, we direct the AO to allow remaining @ 100%. Thus, the addition made to an extent is deleted. Thus, ground No. 1 raised by the assessee is allowed. Disallowance u/s 14A as per Rule 8D (2)(iii) - HELD THAT:- The contention of ld. AR is that the assessee need not disallow any expenditure in earning exempt income under law. By inadvertent mistake the assessee made wrong disallowance in the original return of income as well as revised return of income and prayed to remand the matter to the file of Assessing Officer for its fresh consideration. The ld. DR reported no objection for its fresh verification. We find force in the submissions of ld. AR that the issue raised regarding disallowance of expenditure u/s. 14A is requires fresh verification. Taking into consideration the facts of the case and submissions of ld. AR and ld. DR, we remand the matter to the file of Assessing Officer for fresh verification. The assessee is liberty to file evidences, if any in support of its claim. Thus, ground No. 2 raised by the assessee is allowed for statistical purpose.
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