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2021 (4) TMI 1319 - AT - Income TaxDisallowance of Social Forestry and depreciation on at use for social forestry - HELD THAT:- Considering the consistent decisions of the Tribunal in assessee’s own case [2020 (12) TMI 215 - ITAT SURAT] and following the principal of consistency and more over the Ld. CIT(A) granting relief to the assessee by following the order of Tribunal, therefore, we do not find any infirmity in the order passed by Ld. CIT(A). Hence, we affirm the order passed by Ld. CIT(A). In the result this ground of appeal is dismissed. Disallowance of Unexplained Creditors - HELD THAT:- We have noted that ld.CIT(A) while passing the order followed the order of Tribunal in assessee’s own case for A.Y. 2005-06 [2011 (2) TMI 1460 - ITAT AHMEDABAD] - Thus following the principal of consistency and more over the Ld. CIT(A) granting relief to the assessee by following the order of Tribunal, therefore, we do not find any infirmity in the order passed by Ld. CIT(A). Hence, we affirm the order passed by Ld. CIT(A). In the result this ground of appeal is dismissed. Disallowance on excess process stock declared to bank - HELD THAT:- We have noted that ld. CIT(A) while passing the order followed the order of Tribunal in assessee’s own case for A.Y. 2002-03 dated 09.04.2009.[2009 (9) TMI 999 - ITAT AHMEDABAD] - Tribunal in assessee’s own case and following the principles of consistency and more over the Ld. CIT(A) granting relief to the assessee by following the order of Tribunal, therefore, we do not find any infirmity in the order passed by Ld. CIT(A). Hence, we affirm the order passed by Ld. CIT(A). In the result this ground of appeal is dismissed. Addition made on account of commission paid on sale - HELD THAT:- We have noted that ld. CIT(A) while passing the order held that that ad-hock disallowance by A.O. is not justified. We have further on similar ground of appeal in assessee’s own case similar relief was granted to assessee in appeal for A.Y. 2010-11 to 2012-13 [2020 (12) TMI 215 - ITAT SURAT] Addition made on account of Other Expenses - CIT-A deleted the addition - HELD THAT:- We have noted that ld. CIT(A) while passing the order followed the order of Tribunal in assessee’s own case for A.Y. 2002-03 [2009 (9) TMI 999 - ITAT AHMEDABAD] Addition made on account of Employee Welfare Expenses - HELD THAT:- We have noted that ld.CIT(A) while granting relief to the assessee by taking view that ad-hoc disallowance by A.O. is not justified. We have further noted similar ground of appeal that raised by the revenue was dismissed by Tribunal in appeal for A.Y. 2010- 11 to 2012-13 [2020 (12) TMI 215 - ITAT SURAT] Addition made on account of Book Profit computation u/s.14A - HELD THAT:- As decided in own case as relying on Special Bench of Delhi Tribunal in Vireet investment [2017 (6) TMI 1124 - ITAT DELHI] held that computation under clause (f) of Explanation 1 to section 115JB(2), is to be made without resorting to computation as contemplated under section 14A. Considering the aforesaid discussions, we do not find any merit in this ground of appeal. Addition made on account of Non deduction of tax on foreign remittance - CIT-A allowed relief to assessee - HELD THAT:- We have noted that ld.CIT(A) while passing the order followed the order of his predecessor for AY 2012-13 [2020 (12) TMI 215 - ITAT SURAT] wherein its was held that commission paid to non-resident for services rendered outside India cannot be deemed to be income accrued or arisen in India. And followed the decision of Hon’ble Supreme Court in CIT Vs Toshoku Ltd [1980 (8) TMI 2 - SUPREME COURT] We have further noted that in appeal for AY 2010-11 to 20112- 13, similar relief was granted by Tribunal to assessee by dismissing the similar ground of appeal raised by revenue Revenue appeal dismissed.
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