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2022 (7) TMI 157 - AT - Income TaxBonus ex-gratia payment - bonus/ex-gratia @ 8.33% to its employees which was payable on Dussehra i.e., October/November 2012 - HELD THAT:- The issue-in-dispute in the year under consideration being similar to what has been decided by the Tribunal for assessment year 2011-12 (2018 (3) TMI 1970 - ITAT MUMBAI] respectfully following the finding of the Tribunal, the claim of the assessee is held to be crystallized in the year under consideration and accordingly allowed. The ground No. 1 of the appeal of the assessee is allowed. Disallowance of professional charges as paid to consultant - HELD THAT:- We are of the opinion that evidently when bills were not received by the assessee, though the work was completed in the financial year corresponding to assessment year 2012-13, the liability was crystallized only after the receipt of the bills and therefore, the assessee is justified in claiming the same in the assessment year 2013-14 i.e. current assessment year. The Ground of appeal of the assessee is accordingly allowed. Disallowance of commission on sale - HELD THAT:- As the sale proceeds was received on 04.08.2011, therefore, the commission on sales was accordingly crystallized in the year under consideration and not in the year of the sale. We find that the Ld. CIT(A) has also held the claim of the assessee as justifiable, however, directed the AO to verify the fact and ascertain the amount as otherwise payable. We are of the view that if the Assessing Officer has not already verified then we direct him to verify the payment and allow in view of finding of the Ld. CIT(A). This ground is allowed for statistical purposes Liability of transport charges disallowed - HELD THAT:- As the expenses have been crystallized only after receipt of the report from the customer as stipulated in the contract for transport charges with the transporter. Accordingly, the claim of the assessee of transport charges in the year under consideration is allowed. Further, we are of the view that in the earlier assessment year as well in current assessment year, the assessee has reported taxable income and rate of tax being unaltered, therefore, the entire exercise of assessing in the year under consideration for AY 2012-13 or in AY 2013-14 is Revenue neutral. The Ground No. 4 of the appeal of the assessee is accordingly allowed.
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