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2021 (1) TMI 604 - AT - Income TaxDisallowance of fees and service charges paid - Service charges and fees paid to related concerns of assessee - Whether AO has disallowed fees and service charges paid to two parties on ad-hoc basis and has also applied provisions of section 35D and amortized remaining expenditure over a period of five years - HELD THAT:- Appeal filed by the assessee for the assessment year 2008-09 has been set aside by the Tribunal to the file of learned CIT(A) and directed the CIT(A) to decide issue after considering additional evidences filed by the assessee. The assessee claims before us that issue in present appeal is linked to disallowance made by Assessing Officer towards fees and service charges paid to above two concerns for the assessment year 2008-09 and finding or outcome of the appeal for assessment year 2008-09 would have bearing on the present appeal. Considering the facts and circumstances of this case and consistent with the view taken by the co-ordinate Bench for assessment year 2008-09[2015 (12) TMI 1844 - ITAT MUMBAI] we set aside the appeal to the file of learned CIT(A) and direct him to reconsider the issue in accordance with law, after considering outcome of appeal filed by the assessee for assessment year 2008-09. Appeal filed by the assessee is allowed for statistical purposes.
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