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2023 (6) TMI 1303 - AT - Income TaxAdditional depreciation u/s 32(1)(iia), after giving effect to the respective earlier assessment year, despite not claimed by the assessee - HELD THAT:- We find that identical issue came up for adjudication before the Tribunal in assessee’s own case for A.Ys. 2013-14 and 2014-15 wherein the Coordinate Bench vide its order [2023 (1) TMI 1284 - ITAT DELHI] has disallowed the assessee’s claim by holding the additional claim as mandatory under Explanation 5 to Section 32(1)(iia) - AO has rightly allowed the additional depreciation in this case even without its claim by the assessee. The appeal of the assessee on this ground is dismissed. TDS on exploration & development expenditure - addition u/s 40(i)(ia) - CIT(A) deleted the addition - HELD THAT:- As decided in own case [2023 (1) TMI 1284 - ITAT DELHI] CIT(A) has categorically held that the assessee (CEHL) has furnished tax audit report of the operator CEIL perusal of which shows that TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) are liable to be deleted. The order of the Id. CIT(A) on this ground is affirmed. Disallowance of time cost expenses - Ground stood allowed by CIT(A) - HELD THAT:- As in own case [2023 (1) TMI 1284 - ITAT DELHI] as affirmed the CIT(A)’s order in allowed the assessee’s claim of time cost expenses, inter alia, by observing that for making a disallowance under section 40A of the Act, the onus is on the AO to establish that the payments made by the assessee were excessive and unreasonable. In the present case, the AO made disallowances without discussing even the nature of expenses and its reasonableness. Hence, the disallowance proposed to be made is bad in law and deserves to be deleted. Ergo, the decision of the Ld. CIT(A) is hereby affirmed. Disallowance of over head expenditure - addition allowed by CIT(A) - HELD THAT:- We find that identical issue came up in assessee’s own case [2023 (1) TMI 1284 - ITAT DELHI] affirmed the CIT(A)’s order in allowed the assessee’s claim of overhead expenditure as stating that AO has not given the reasoning as to how these expenses are hit by the provisions of section 44C and has That the AO has not given the reasoning as to how these expenses are hit by the provisions of section 44C and has simply disallowed these expenses on the basis of the stand taken by the Assessing Officer in earlier assessment years. Revenue appeal dismissed.
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