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2019 (10) TMI 1000 - AT - Income TaxClaim of deduction u/s 80IA - profits derived from the eligible power generation business through Wind Mill unit of the appellant - HELD THAT:- We do not agree with the reasoning given by the CIT(A) that the assessee himself had offered the impugned claim of deduction for taxation rendered in the case of CIT Vs. Mahalakshmi Sugar Mills Ltd. [1986 (7) TMI 83 - SUPREME COURT] . CIT(A) ought to have examined the issue of taxability if the amount was not taxable by offering the same would not close the doors for the assessee to claim deduction if subsequently it is realised that the assessee was entitled for deduction u/s 80IA - restore the issue of deduction to the file of the A.O. to verify the correctness of the claim if it is found that assessee has rightly claimed deduction u/s 80IA of the Act and has been allowed in subsequent years. Assessing officer would allow deduction as claimed by the assessee u/s 80IA of the Act. This ground of the assessee’s appeal is allowed for statistical purposes. Disallowance of the expenses on adhoc basis - A.O. disallowed this expenditure on adhoc basis on the basis that bills and vouchers and supporting documents were not found proper and were not made under the head of these expenses - HELD THAT:- We find merit into the contentions of the Ld. Counsel for the assessee that there is a sweeping observation by the authorities below. No specific expenses have been pointed out to demonstrate the particular expenditure was not supported with evidence. Therefore, we direct the A.O. to delete this addition.
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