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2019 (2) TMI 1371 - AT - Income TaxAllowing deduction u/s 80JJA on baggase / hunk - waste or a by-product of agri-produce - poultry farming - HELD THAT:- We find that the Tribunal in assessee’s own case in assessment years 2008-09 and 2009-10 has decided similar issue. The first issue decided by the Tribunal vide para 11 is with regard to the claim of deduction under section 80JJA of the Act, which was allowed by the CIT(A). The Tribunal in turn, relying on the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. Smt. Padma S. Bora [2012 (12) TMI 666 - BOMBAY HIGH COURT] had held the assessee to be eligible to claim the deduction under section 80JJA of the Act. Claim of depreciation on windmill - HELD THAT:- Tribunal had also adjudicated the aforesaid issue of depreciation on windmill vide para 14 of the order and has held the assessee to be entitled to claim the aforesaid depreciation. Following the same parity of reasoning, we uphold the order of CIT(A) in this regard and dismiss the grounds of appeal raised by the Revenue. Disallowance made on account of employees contribution to Provident Fund, ESIC and Maharashtra Labour Welfare Fund - HELD THAT:- As decided in in CIT Vs. Ghatge Patil Transport Ltd. [2014 (10) TMI 402 - BOMBAY HIGH COURT] to hold that in case the payments were made before due date of filing the return of income, then no disallowance is to be made under section 43B of the Act. Following the same parity of reasoning, since the assessee has made payments before due date of filing the return of income, there is no merit in making any disallowance under section 43B of the Act.
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