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2019 (8) TMI 640 - ITAT BANGALOREDisallowance of Employees’ Contribution to PF - the assessee had inadvertently disallowed employees’ contribution to PF in the revised return despite the fact that the amounts were remitted within the due dates and ought to have allowed the same as a deduction - HELD THAT:- We find that this issue was raised by the assessee before the DRP seeking the allowance of such deduction under section 43B. DRP brushed aside the assessee’s claim holding that in view of sub section 1 of section 144C since the claim does not relate to any variation made by the AO in the income / loss returned by the assessee for Assessment Year 2012-13, the objection is beyond the scope of the powers of the DRP. Whatever may be the fetters placed on the scope of the powers of the DRP, with due respect, there can be no estoppel against the application / operation of law as laid down by the Hon’ble jurisdictional High Court in the case of CIT Vs. Sabari Enterprises [2007 (7) TMI 169 - KARNATAKA HIGH COURT]. Even if the assessee has voluntarily disallowed this amount, since the same is contrary to the binding decision of the Hon’ble jurisdictional High Court (supra), assessee is well within its rights to make a fresh claim in accordance therewith. In this view of the matter, we hereby remand this issue of the assessee’s claim for being allowed deduction in respect of employees’ contribution to PF to the file of the AO for factual examination, verification and adjudication thereon and to allow the assessee’s claim if the same is found to be in accordance with the binding decision of Sabari Enterprises [supra] . Assessee shall be afforded adequate opportunity of being heard and to file details / submissions required in this regard, which shall be duly considered before deciding the issue. We hold and direct accordingly. - Assessee’s appeal is allowed for statistical purposes. TP Adjustment - Mutual Agreement Procedure (MAP) of the India – Japan DTAA - HELD THAT:- The assessee by way of this letter dated 21.03.2019 informs the Tribunal that the assessee has accepted the MAP resolution arrived at by the Competent Authorities of India and Japan and wishes to withdraw the grounds raised on Transfer Pricing issues in the present appeal. - In these circumstances, as narrated above, ground Nos. 1 to 8 and 9(b) raised by the assessee are rendered infructuous and are dismissed as withdrawn.
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