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2022 (2) TMI 72 - AT - Income TaxAdditions on account of employees contribution to PF u/s 36(1)(va) - HELD THAT:- Admittedly the issue has been decided against the assessee by the Hon’ble Jurisdictional High Court in the case of CIT vs. Gujarat State Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] We do not find any reason which could lead us to pass a conditional order depending on the situation would arise out of the disposal in the matter of GSRTC (supra) pending before the Hon’ble Apex Court. According to us such liberty of making an application is not required to be given by us for the particular reason that at the present moment the issue has already been decided by the Jurisdictional High Court against the assessee - Decided against assessee. Addition on deferred revenue expenditure - AO was of the opinion that the assessee has not given any justification for such claim of the expenses under Section 35D of the Act and therefore, the same was not allowable - HELD THAT:- As relying on assessee’s own case for A.Y. 2010-11 [2021 (8) TMI 365 - ITAT AHMEDABAD] we allow this ground of appeal by directing the Ld. AO to verify the same in the light of the decision given by the Coordinate Bench in the A.Y. 2010-11and to allow the claim accordingly upon giving a reasonable opportunity of being heard to the assessee. This ground of appeal is, therefore, allowed for statistical purposes. TDS u/s 195 - Addition in respect of the assessee’s foreign Commission payment - HELD THAT:- In the absence of any changed facts and circumstances of the matter in assessee’s own case for A.Y. 2010-11 [2021 (8) TMI 365 - ITAT AHMEDABAD] we set-aside the issue to the file of the Ld. AO to verify the details of services obtained from the commission agents by the assessee and to pass order accordingly upon giving an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time of hearing of the matter. Thus, this ground of appeal is allowed for statistical purposes. Addition u/s 14A - Disallowing applied Rule 8D being interest and administrative expenditure @ 0.5% of the average investments - CIT-A deleted the addition - HELD THAT:- Factually the assessee has not claimed for exemption of any income for the payment of tax and of his own made disallowance. Hence, further disallowance is not justified which has rightly been taken care by the Ld. CIT(A) without any ambiguity so as to warrant interference. Hence, the ground of appeal filed by the Revenue is found to be devoid of any merit and, thus, dismissed.
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