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2012 (6) TMI 681 - ITAT MUMBAIAddition on account of bogus claim of expenditure and unexplained expenditure u/s 69C - Held that:- As the assessee gave explanation reconciling the difference in the accounts pointed out by the AO along with the copies of account in the assessee’s books of account, the AO without pointing out any defect in the maintenance of books of account or in the entries recorded therein and without rejecting the assessee’s explanation reconciling the differences, which cannot be accepted - since the assessee has discharged his burden which was not controverted by the Revenue and in the absence of any material to show that the reconciliation/ explanation submitted by the assessee was not filed before the AO the additions made by the AO are need to be deleted - against revenue. Disallowance of sub-contractor expenses/purchases - Held that:- As the assessee was able to produce confirmation from one sub contractor only along with TDS certificate, with no contrary material placed on record by the Revenue against the said confirmation and keeping in view that the said material was available before the AO even during the remand proceedings the assessee has fully discharged his burden to the extent of one sub-contractor - partly in favour of assessee. Disallowance being employer’s contribution to provident fund - Held that:- As decided in CIT Versus AIMIL Limited and others [2009 (12) TMI 38 (HC)]that if the employee’s share of contribution is paid before the due date of filing of the return u/s 139(1), then no disallowance can be made - as the assessee has deposited the amount of PF before the end of the financial year 2002-03 i.e. much before the due date of filing of the return - in favour of assessee. Charging interest u/s 234B and 234D - Held that:- As the issue was not objected by the Ld. DR. AO is directed to allow consequential relief in respect of levy of interest - in favour of assessee.
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