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2018 (7) TMI 1685 - AT - Income TaxAddition u/s 14A r.w.r. 8D - Held that:- Admittedly, there are no fresh investments which have been made during the year and all the investments have been carried over from the previous years and in the previous years, the Coordinate Bench has deleted the disallowance made under section 14A of the Act. In light of above, respectively following the decision of the Co-ordinate Bench referred in assessee’s own case, the addition made by the AO under section 14A is hereby deleted and the ground taken by the Revenue is hereby dismissed. Addition on account of unverifiable expenses - Held that:- Following the decision of the Co-ordinate Bench in assessee’s own case for AY 2010-11 and 2011-12, he has deleted the said disallowance made by the Assessing Officer. No infirmity in the said findings of the ld. CIT(A) hence the same is confirmed and ground taken by the Revenue is hereby dismissed. Addition towards the late deposit of contribution to PF and ESI - Held that:- CIT(A) has returned a finding that the payments have been made before due date of filing of the return of income and following the decision of Hon’ble Rajasthan High Court in case of CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (2014 (8) TMI 677 - RAJASTHAN HIGH COURT) and CIT vs. State Bank of Bikaner and Jaipur [2014 (5) TMI 222 - RAJASTHAN HIGH COURT], he has correctly directed the deletion of said disallowance made by the Assessing Officer.
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