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2016 (3) TMI 1470 - AT - Income TaxDisallowance of the benefit u/s 80P(2) (d) - CIT(A) allowed deductio2014 (9) TMI 1280 - ITAT JODHPUR]n - HELD THAT:- As it is noticed that the learned CIT (A) has followed judicial discipline by deleting the disallowance by following the decision of the co-ordinate Bench of this Tribunal in assessee’s own case for the immediately preceding year [2014 (9) TMI 1280 - ITAT JODHPUR] and as the Revenue has not been able to show any distinguishable facts, we are of the view that the finding of the learned CIT (A) is on right footing and does not call for any interference. As a result ground No.1 in both the Revenue’s appeal stands dismissed. Leave encashment claimed u/s 43B - CIT (A) has deleted the same by applying the proviso to Section 43B of the Act as the said amount had been paid before the due date applicable for filing the return of income under Sub Section (1) of Section 139 of the Act in respect of the previous year in which the liability to pay such sum was incurred. The Revenue has not been able to dislodge this finding of the learned CIT (A) and consequently we are of the view that the findings of the learned CIT (A) on these issues are also on right footing and do not call for any interference. Both the appeal of the Revenue stands dismissed.
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