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2022 (6) TMI 76 - AT - Income TaxDisallowance u/s 37(1) incurred for doctors in alleged violation of India Medical Council Regulation, 2002 - AO found that these expenses have been incurred on various promotional Articles - HELD THAT:- As stated that the assessment year involved is A.Y. 2011-12 and all these details were provided to the learned Assessing Officer during the course of assessment proceedings. On careful consideration of the argument of the parties, we find that this issue is squarely covered in favour of the Revenue by the decision of Hon'ble Supreme Court in case of Apex Laboratories Pvt. Ltd. [2022 (2) TMI 1114 - SUPREME COURT] as also considered the various decisions which are relied upon by the learned Authorised Representative. However, as the details of such expenses are not available before us, we direct the assessee to submit the details of such expenses within 60 days of this order and then, the learned Assessing Officer after considering the details decide the issue of disallowance as per the order of the Hon'ble Supreme Court. In the result, ground no. 1 of the appeal is allowed with above direction. Deprecation on expenditure treated as capital in nature - CIT(A) deleted the same holding that in earlier years the learned Assessing Officer has treated various Revenue expenditure claimed by assessee as capital expenditure and disallowed the same. Details of these expenses are submitted to the learned Assessing Officer - HELD THAT:- Both the parties agreed that this ground is raised as the disallowance made by learned Assessing Officer has not reached finality. In view of this ground no.2 of the appeal of the learned Assessing Officer, is dismissed. Disallowance of deduction under section 80IB - sale of scrap deduction - HELD THAT:- Even before us could not dispute that the scrap was not generated during manufacturing process. Thus, we do not find any infirmity in the order of the learned CIT(A). Thus, ground no. 3 of the appeal is dismissed.
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