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2019 (4) TMI 1227 - AT - Income TaxRectification u/s 254 - capital expenditure on CSR allowance - HELD THAT:- We notice that ld. AR submits that ITAT in its order ignored the decision of coordinate bench in assessee’s own case decided in its favour, where the capital expenditure on CSR was allowed. He basically presses the point that ITAT should have followed the earlier orders but rather ITAT has distinguished the earlier order and discussed the issue in detail. The bench has discussed the relevant issue at length before coming to the conclusion, in our view, the argument of assessee suggest that we technically review the findings in the order passed. We do not think, we have right/power u/s 254(2) to review any of our order. Disallowance u/s 40(a)(ia) for non-deduction of tax on commission paid - HELD THAT:- Assessee came up on appeal objecting to the CIT(A)’s order even though CIT(A) has given relief to the assessee but heavily relying on the decision of Merilyn Shipping [ 2012 (4) TMI 290 - ITAT VISAKHAPATNAM] . Ld. AR argued that the basic payment itself is not commission. Therefore, ITAT cannot take a view in line with AO. But, we notice that ld. CIT(A) has given relief to assessee relying on Merilyn Shipping decision and the Bench has adjudicated considering the recent development on the subject of paid/payable issue. Further, Bench has discussed at length before coming to the conclusion at variance with earlier years orders. Thus, the argument of the ld. AR suggest that we sit and review our own order. From the above, it is clear that ld. AR argues before us to review our own order. We do not have any right/power u/s 254(2) to review our order and we have not noticed any mistake apparent from record to modify anything u/s 254(2) of the Act. Therefore, the MA filed by the assessee is dismissed.
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