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2016 (3) TMI 1410 - AT - Income TaxEstimation of expenses incurred for capital work-in-progress - CIT-A restricting addition made by the AO towards the estimate of 5% instead of 10% of expenses - HELD THAT:- Since there is no change into the facts in the present case and the Revenue has not brought any contrary-material on record, we have no other different view than taken in assessee’s own case for AY 2008-09 [2015 (12) TMI 1550 - ITAT AHMEDABAD] - we direct the AO to adopt the disallowance towards employee cost @ 1% and the administrative and other expenses @ 1% as adopted in AY 2008-09 and compute the disallowance in the light of the above decision of the Coordinate Bench. Disallowance u/s 14A - suo motu disallowance made by the assessee - HELD THAT:- As decided in own case [2015 (12) TMI 1550 - ITAT AHMEDABAD] restricted the disallowance as were made by the assessee. In the present case, facts are identical, as the AO has not recorded as to how the expenditure as claimed by the assessee is not satisfactory, which is a condition precedent before applying the Rule 8D of the Income Tax Rules, 1962. Under these facts, we hereby delete the disallowance as were made by the AO. Thus, this ground of assessee’s appeal is allowed.
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