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2016 (6) TMI 1317 - AT - Income TaxAddition to the total amount as been received by the assessee for post settlement of claims - Held that:- In the assessee’s own case for A.Y.2007-08 [2016 (2) TMI 157 - ITAT MUMBAI] wherein it has been held that this amount was not the income of the assessee and upheld the finding of the learned CIT(A) in the assessee’s own case. Accordingly, it is apparent that this ground has been squarely covered by the order passed by the Income Tax Appellate Tribunal in the assessee’s own case for A.Y.2007-08 and therefore, we are of the view that on this ground learned CIT(A) has passed the order judiciously and correctly which does not required to be interfere with at this appellate stage. Accordingly, these issues are decided in favour of the assessee. Addition of software expenses and disallowance of net amount of capitalised and depreciation allowed - Held that:- In the assessee’s own case, it is not in dispute that the co-ordinate bench of Income Tax Appellate Tribunal has treated that software expenses as revenue in nature and allowed the same. No distinguishable facts has been placed on record. No any other order which is contrary to the order passed by the Income Tax Appellate Tribunal in [2016 (2) TMI 157 - ITAT MUMBAI] in the assessee’s own case has been produced. Therefore, in the said circumstance by following the observations of co-ordinate bench we are of the view that the CIT(A) has rightly deleted the expenses and allowed the same. Addition u/s.40A(9) - contribution to employees’ recreation club - reimbursement of expenses incurred by the club for the welfare of the employees. - Held that:- CIT(A) by following ITAT order and also after considering the order passed by Assessing Officer for A.Y.2006- 07 in the set aside proceedings, deleted the addition made in this year. - learned CIT(A) has passed the order judiciously and correctly which does not require to be interfere with at this appellate stage.
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