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2022 (10) TMI 537 - AT - Income TaxDeduction u/s 35AD - in tax audit report filed, nothing is stated in respect of the said claim - CIT(A) in allowing the claim of 35AD made by the assessee by admitting fresh evidences - Whether there is violation of provisions of Rule 46A of IT Rules? - HELD THAT:- As admitted fact that for the relevant assessment year in the tax audit report, there was no requirement for stating regarding deduction u/s.35AD and the requirement of specifying the deduction u/s.35AD came into existence w.e.f 25.7.2014, much after the relevant assessment year. It is also noticed that in the audit report, the auditors have reduced the value of the assets from the total value of the assets eligible for deduction on the ground that such assets were being claimed against the deduction u/s.35AD. As noticed that the primary evidence being the completion certificate and the commissioning report dated 28.1.2013 certified by the Vice President (Operation & Corporate Planning) and Executive Authorisation dated 5.7.2012 confirming the installation and completion report was not before the AO. Hence, the issue in the appeal is restored to the file of the AO for verification of the said two certificates. If the certificates are found to be correct, then the assessee would be entitled to deduction u/s.35AD. Appeal of the revenue is partly allowed for statistical purposes. Denial of deduction of leave encashment u/s.43B(f) - HELD THAT:- As fairly agreed that this issue is identical to the issue in appeal filed by the assessee [2022 (10) TMI 463 - ITAT CUTTACK] for the assessment year 2012-13. As we have already restored the issue of allowability of leave encashment u/s.43B(f) of the Act in line with the principles laid down by Hon’ble Supreme Court in the case of Exide Industries Ltd [2020 (4) TMI 792 - SUPREME COURT] on identical findings, the issue is restored to the file of the AO for this year also. Appeal of the assessee is partly allowed for statistical purposes.
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