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2012 (6) TMI 36 - HC - Income TaxAddition made on account of dis-allowance u/s 40(A)(3), charity & donation, dis-allowance towards entertainment and dis-allowance on depreciation - addition made on account for want of proof - AY 89-90 - Held that:- Said adjustments are impermissible and not mandated u/s 143(1)(a)(iii). Aforesaid additions relate to debatable issues or aspects which required examination of explanation or production of documents which were not required to be filed with the return - petition allowed. Dis-allowance u/s 43B - entry tax, welfare cess, Provident fund, Interest to public institutions - expenditure dis-allowed for want of proof that taxes have been paid before filing the return - Held that:- In the present case, there was lapse and failure on the part of the assessee to file the requisite document as per Section 43B to show evidence for payment of tax etc. on or before the due date of filing of the return. Thus, the AO had rightly made and was justified in making prima facie adjustment for want of mandatory documents. Even in the writ petition filed before this Court, it is not pleaded or averred that the amounts in question were paid on or before the due date of filing of the return. Petition dismissed
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