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2016 (7) TMI 702 - AT - Income TaxDenial of deduction u/s. 36(1) (viii) - FAA rejected the claim made by the assessee, that in the AY 2012-13, in similar circumstances the CPC had accepted the claim made by the assessee - Held that:- FAA is empowered to entertain a new claim, even if a fresh return of income is not filed by the assessee . It is also a fact that for the subsequent year the CPC has allowed the similar claim of deduction made by it. Therefore, we are of the opinion that in the interest of justice, matter should be restored back to the file of the FAA for fresh adjudication, who will decide the issue. Decided in favour of the assessee in part.
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