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2019 (4) TMI 866 - AT - Income TaxAllowability of taxes and duties u/s43B - being expenses incurred on account of taxes and duties pertaining to earlier year - mercantile system of accounting and has no provision for the expenses - HELD THAT:- The Tribunal dismissed the said ground of appeal in assessee's own case [2016 (1) TMI 1407 - ITAT PUNE] placing reliance on the decision DCIT Vs. Glaxo Smithkline Consumer Healthcare Ltd [2007 (7) TMI 334 - ITAT CHANDIGARH]. It is not disputed by the Revenue that the facts in the assessment year under appeal are identical to assessment years 2006-07 to 2009-10. No contrary decision has been placed before us by the Revenue.- Decided against revenue Disallowance of prior year expenditure - HELD THAT:- As decided in own case [2018 (7) TMI 1916 - ITAT PUNE] this issue should be remanded to file of AO. AO is directed to examine the details furnished by the assessee regarding the genuineness of expenditure and the reasons for not receiving the bills in time, and not including the expenses in the returns of income for the A.Yrs. 2010-11 and 2011-12, as the case may be. Addition on account of expenditure on free service to customers - HELD THAT:- Tribunal in assessee’s own case 2016 (1) TMI 1407 - ITAT PUNE wherein the issue was decided in favour of the assessee by further placing reliance on the judgment in the case of Bharat Earth Movers Vs. Commissioner of Income Tax reported [2000 (8) TMI 4 - SUPREME COURT] has allowed the claim of assessee. There is no contrary material before us to take a different view. - Decided against revenue. Provision for leave encashment - year of assessment - HELD THAT:- A perusal of impugned order shows that the Commissioner of Income Tax (Appeals) has allowed the claim of assessee by following the decision in the case of Bharat Earth Movers Vs. Commissioner of Income Tax [2000 (8) TMI 4 - SUPREME COURT]. AR fairly admitted that the relief has already been granted to the assessee in assessment year 2003-04 and while giving effect to the order of Commissioner of Income Tax (Appeals), the Assessing Officer has not granted relief to the assessee. AR has also furnished the copy of order giving effect to the order of CIT (Appeals) u/s. 250 dated 06-02-2017. A perusal of same reveals that the Assessing Officer has not given the benefit of provision for leave encashment in the assessment year 2001-02 as the relief has already been allowed in assessment year 2003-04. CIT(Appeals) in the impugned order has erred in granting relief to the assessee in assessment year under appeal without ascertaining the fact that the relief with respect to deduction has already been allowed to the assessee in assessment year 2003-04.
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