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2021 (9) TMI 1496 - HC - Income TaxDisallowance u/s 40[a][i] - Tribunal directing to exclude those amounts which were actually paid and did not remain payable as on the last day of the previous year while making disallowance - HELD THAT:- Substantial question of law no.1 is covered by the decision of the Hon’ble Apex Court in the case of Palam Gas Service [2017 (5) TMI 242 - SUPREME COURT] wherein the said question of law has been answered by the Hon’ble Apex Court in favour of the revenue and against the assessee. Deduction u/s 10A - disallowance on account of non deduction of tax under Section 195 in violation of a specific provisions of the Act - HELD THAT:- Question of law has been answered in the case M/S. GEM PLUS JEWELLERY INDIA LTD. [2010 (6) TMI 65 - BOMBAY HIGH COURT] in favour of the assessee and the same has been accepted by the Board in circular No.36/2017 dated 02.11.2016. Computation under Section 10A - Exclude the leased line expenses both from the export turnover as well as the total turnover in computing deduction u/s 10A - HELD THAT:- These questions are answered in favour of the assessee by case of Commissioner of Income - tax, Central-III Vs. HCL Technologies Ltd. [2018 (5) TMI 357 - SUPREME COURT] Delayed employees contribution to PF/ESI - whether provisions of Section 43B are not relevant to the issue and not applicable to the facts of the case? - HELD THAT:- These questions are answered in favour of the assessee by the Hon’ble High Court of Karnataka in the case of Essae Teraoka (P.) Ltd.[2014 (3) TMI 386 - KARNATAKA HIGH COURT]
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