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2013 (1) TMI 208 - AT - Income TaxDeduction u/s 80IB (10) - CIT(A) allowed the deduction - Held that:- CIT(A) has examined the matter giving detailed finding that all the four shops located on the ground floor has area of (i) 6.50 × 3.085 sq. meters, (ii) 6.50 × 2.915 sq. meters, (iii) 6.50 × 2.915 sq. meters and (iv) 6.50 × 3.085 sq. meters aggregating to 78 sq. meters which is approximately 2% of the built-up area. Thus as the Revenue has not produced any materials to substantiate its claim no interfere with the order of the CIT(A) is required. Deduction u/s 80IB (10) on the addition made u/s 40 (a)(ia) - revenue contested as the addition was not on account of disallowance of any expenditure but on account of infringement of law - Held that:- It is settled principle that the deeming fiction created under any provisions of the Act cannot be imported into a beneficial provisions of the Act. In this case, the addition made on account of disallowance of expenditure is due to the deeming fiction created by the penal section 40(a)(ia) thus, the effect of the same cannot be imported into a beneficial provision of section 80-IB(10) As decided in Executors & Trustees of Sir Cawasji Jehangir v. CIT [1958 (9) TMI 58 - BOMBAY HIGH COURT] unless it is clearly and expressly provided, it is not permissible to impose a supposition on a supposition of law. It is not permissible to sub-join or track a fiction upon fiction - in favour of the revenue As from the facts of the case, it is not clear whether the assessee has deposited the tax deducted at source to the government treasury within the due date of filing of the return remit this issue back to the file of AO for such verification and to pass appropriate order as per law and merits. Accordingly, this issue is allowed for statistical purpose.
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