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2019 (6) TMI 744 - AT - Income TaxAddition u/s 14A r.w.r. 8D(2) - voluntary disallowance of administrative expenses already made by the appellant - own interest free fund available - HELD THAT:- We find no infirmity in the order of the CIT(A) and it is justified - Decided against revenue Addition made on account of Employees’ Contribution towards provident fund - HELD THAT:- As placing reliance in the case of CIT vs. M/s. Vijay Shree Limited [2011 (9) TMI 30 - CALCUTTA HIGH COURT] CIT-A correctly deleted the addition by observing that the disallowance made by the Assessing Officer is not maintainable as the assessee deposited the said contribution before due date of filing return of income - Decided against revenue Disallowance on account of foreign tour allowance and foreign tour expenses - CIT(A) held that in absence of any specific findings or rejection of books of accounts, disallowance made thereon is not in accordance with law - HELD THAT:- The facts remain admitted that there was no evidence before the CIT(A) which clearly shows that no reference whatsoever made by him in the impugned order regarding any specific evidence showing details of foreign tour allowance and identity and purpose of visits relating to foreign tour expenditure. Therefore when there is no evidence relating to the issue on hand before all the authorities including this Tribunal, we find the impugned order passed by the CIT(A) is not justified and it is set aside. Therefore, we restore the order of Assessing Officer in disallowing the expenses under the head ‘foreign tour allowance’ and ‘foreign tour expenses’ - Decided in favour of revenue.
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