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2017 (6) TMI 518 - AT - Income TaxRetrospectivity of the second proviso to Section 40(a) (ia) - Held that:- Matter was reconsidered at the level of the AO. The AO shall verify the fact of the payment of taxes on filing return of income by the above parties, in the light of the decision of Hon'ble Delhi High Court in the case of CIT Vs. Ansal Land Mark Township P. Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT]. AO shall give reasonable sufficient opportunity of being heard to the assessee. Disallowance of Car Expenses and Telephone Expenses for personal use - Held that:- Assessee firm declared income of ₹ 65,820/- therefore disallowance of 1/6 of these expenditures is excessive. Accordingly set aside and modify order of the authorities below and direct the AO to restrict the disallowance on these expenses to 1/10 of the total expenditure claimed instead of 1/6. AO shall re-workout the addition accordingly.
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