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2021 (4) TMI 170 - ITAT DELHIEnhanced claim of deduction u/s. 80IB - HELD THAT:- As decided in own case [2020 (4) TMI 848 - ITAT DELHI] Tribunal has remitted back this issue to the file of the Assessing Officer to decide issue afresh. There is no doubt about that the Industry is related to mineral based industry and thus in this context the Assessing Officer should take cognizance of the applicability of deduction u/s. 80IB(4) whether eligible 100% or not. We therefore, remand back this issue to the file of the Assessing Officer for proper adjudication in relation to the findings given by us and decide the issue afresh. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. Ground partly allowed for statistical purpose. TDS u/s 194J - assessee had paid remuneration to the Director including sitting fees for attending the Board Meetings etc.- AR submitted that the provisions to deduct TDS Director sitting fee has been made applicable w.e.f. 1st July, 2012. Prior to that there was no provision in the Income Tax Act, 1961 to deduct TDS on amount paid as Director sitting fees - HELD THAT:- Prima facie after looking at provisions of Section 17 and the concept of Director under the Companies Act and thus has a relationship as an employee to the Company. Besides this, the fees which is termed as sitting fees is the part and parcel of remuneration of the Director and hence has an element of salary for which TDS should be deducted. Thus, the CIT(A) has rightly sustain this addition and there is no need to interfere with the findings of the CIT(A).
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