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2019 (5) TMI 1254 - AT - Income TaxAllowability of dealers incentive - scope in remand proceedings - accrual or crystallization of expenses during the relevant previous year - HELD THAT:- We wish to re-emphasize here first of all that this is second round of litigation. This tribunal’s co-ordinate bench’s remand directions extracted hereinabove made it clear that the impugned dealers incentive had much accrued during the relevant previous year. It further concluded that same should have been allowed by the Assessing Officer (supra). The Revenue’s fails to dispute the clinching fact that our earlier remand directions had restored back the issue to the Assessing Officer only to verify whether the assessee’s impugned claim confirms to the relevant terms and conditions incorporated in the dealers incentive scheme or not. The Assessing Officer appears to have been found no such irregularity in the impugned claim in light of the relevant dealers’ incentive scheme filed during the course of consequential proceedings. We therefore see no reason to interfere with the CIT(A)’s findings deleting the impugned disallowance in tune with tribunal’s first round remand directions in these peculiar facts and circumstances - Decided in favour of assessee.
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