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2012 (7) TMI 248 - ITAT, DELHITrading Liability - job work payable of earlier year brought forward - addition made u/s 41 on presumption that assessee will not pay these amount in future also - Held that:- Since expenditure does not pertain to this year, it cannot be disallowed. Further, the amount has not been written back to the P/L A/c. There is no cessation of liability merely because the assessee has not paid the amount till the completion of assessment. Only option before the AO is to consider the assessment of the years in which the amounts were debited to P/L A/c. No addition can be made in this year - Decided against Revenue Alleged bogus payments - CIT(A) deleted the addition on ground that payments have been subjected to TDS - Held that:- No evidence exist on the record of the AO to show that tax has been deducted from payments made. Relied has been given by CIT(A) without obtaining any confirmed account from this party. The assessee has also alleged that Shri A has fled away with some third party cheques lying in his office. Therefore, there is something doubtful about the transactions with Shri A. Matter restored to the file of the AO to be examined fresh.
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