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2015 (8) TMI 1496 - AT - Income TaxDisallowance of expenditure by way of claims settled - HELD THAT:- Respectfully following the orders of the Co-ordinate Bench in assessee’s own case [ 2013 (9) TMI 633 - ITAT, MUMBAI] the disallowance made by the AO is deleted. These grounds are accordingly allowed. Disallowance made u/s. 14A - HELD THAT:- Respectfully following the decision of the Co-ordinate Bench [2013 (9) TMI 633 - ITAT, MUMBAI] we hold accordingly and direct the AO to follow the findings/directions of the Tribunal given for A.Yrs 2000-01, 2001-02 and 2003-03. Ground No. 3.1 and 3.2 with all sub-grounds are accordingly allowed. Disallowance of Legal and Profession Charges, disallowance of repairs and maintenance charges and disallowance of Repairs and Maintenance - Plant & Machinery - HELD THAT:- A perusal of the order of the First Appellate Authority show that the Ld. CIT(A) has called for a remand report from the AO. However, we find that the First Appellate Authority has decided these issues without waiting for the remand report. In our considered opinion and in the interest of justice and fair play, these issues need to be reconsidered at the assessment stage. We, therefore set aside these grounds to the file of the AO. The AO is directed to decide these issues afresh after giving a reasonable and fair opportunity of being heard to the assessee. Accordingly, ground No. 6, 8 and 11 are treated as allowed for statistical purpose. Deduction u/s. 80HHC - confirmed the disallowance. Deduction u/s. 80HHC relating to DEPB credits - HELD THAT:- In assessee’s own case in A.Y. 2003-04 the Tribunal following the order of the Hon’ble High Court of Gujarat in the case of Avani Exports Vs CIT [2012 (7) TMI 190 - GUJARAT HIGH COURT] has restored this issue to the file of the AO for denovo assessment on this claim of the assessee u/s. 80HHC of the Act. Respectfully following this finding of the Tribunal, we set aside this issue to the file of the AO to be decided afresh in the light of the findings given in A.Y. 2003-04. Accordingly, this ground is treated as allowed for statistical purpose. Claim of deduction u/s. 80HHC - HELD THAT:- We set aside this issue to the file of the AO to be decided as per the directions of the Tribunal in A.Y. 2003-04 in the light of the decision of the Hon’ble Supreme Court in the case of Topman Exports Vs CIT [2012 (2) TMI 100 - SUPREME COURT] - This ground is allowed for statistical purpose. Claim of deduction u/s. 80HHC - AO ought to have excluded from total costs - Direct costs attributable to exports and domestic sales of manufactured goods - HELD THAT:- Respectfully following the findings of the Tribunal in own case we decide this grievance in favour of the assessee. claim of deduction u/s. 80HHC which is without prejudice to assessee’s claim that unrealized export sale proceeds not excludible from trading export turnover. Claim of deduction u/s. 80HHC - claim of the assessee that in computing the total turnover following item should have been excluded as Sales tax and Excise duty - HELD THAT:- Issue decided in favour of assessee as relying on its own case. Claim of deduction u/s. 80HHC - claim of the assessee that in computing profits of the business under Explanation (baa) 90% of net receipts and no gross receipts by way of commission earned and interest earned ought to be reduced - HELD THAT:- As decided in own case [2013 (9) TMI 633 - ITAT, MUMBAI] in the light of the decision of the Hon’ble Supreme Court in the case of ACG Associated Capsules Pvt. Ltd. Vs CIT [2012 (2) TMI 101 - SUPREME COURT] we decide this claim of deduction in favour of the assessee
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