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2015 (1) TMI 1313 - AT - Income TaxAddition of provision of gratuity - Held that:- The relief has been granted by Ld. CIT(A) on the ground that the assessee has made the payment of impugned sum in subsequent year. Ld. AR of the assessee was required to refer to the documents on the basis of which such findings has been recorded by Ld. CIT(A). Ld. AR was not able to submit the relevant documents. In such circumstances, we are left with no alternative other than to restore this issue to the file of AO to verify such contention of the assessee and if it is found that the impugned amount is based upon the actuarial valuation report and it is paid in subsequent year then no disallowance on this account should be made. Deduction of depreciation u/s. 32 available to a charitable Trust - Held that:- CIT(A) followed the decision of Hon'ble Bombay High Court in assessee’s own case for A.Y. 2003-04 [2011 (2) TMI 1505 - BOMBAY HIGH COURT] in holding that the assessee is entitled to depreciation and does not amount to double deduction - Decided in favour of assessee.
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