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2019 (1) TMI 1651 - AT - Income TaxTP Adjustment - addition made on account of AMP adjustment on protective basis by applying the BLT - HELD THAT:- For assessment year 2013-14 has, again, allowed the appeal filed by the assessee by directing the Assessing Officer to delete the addition made on account of AMP adjustment on protective basis by applying the BLT. Since the Tribunal in assessee’s own case has already decided the issue and directed the Assessing Officer/TPO to delete the addition made by them by applying brightline test, therefore, in absence of any contrary material brought to our notice, we set aside the order of the Assessing Officer and direct him to delete the addition. Deduction u/s 43B(a) has been paid under protest towards Customs Duty - this issue was neither before the Assessing Officer nor CIT(A) - HELD THAT:- It is an admitted fact that the assessee has not claimed the amount as deduction being Customs Duty paid under protest either in the return of income or in the computation statement. Therefore, this issue was neither before the Assessing Officer nor CIT(A). However, it is also an admitted fact that the Customs Authorities have raised a demand during the financial year itself and the assessee has made a payment under protest for goods purchased, imported and cleared during the impugned assessment year which has been shown as a current asset in the balance sheet of the assessee company.
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