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2018 (1) TMI 940 - AT - Income TaxDisallowance of bad debt - Held that:- When, on the basis of similar evidence the first appellate authority has allowed assessee’s claim for the assessment year 2009–10, we fail to understand why it was not allowed for the impugned assessment year. Further, when the Assessing Officer has not offered any adverse comment with regard to claim of bad debt in the remand report, what further rejoinder was expected from the assessee. As it appears, the first appellate authority without properly applying his mind to the evidences brought on record has sustained the disallowance. Therefore, we are of the opinion that no disallowance is required to be made. Accordingly, we delete the addition made by the Assessing Officer - Decided in favour of assessee. Disallowance of advance given to employees being written–off - Held that:- Disallowance of advance given to employees being written–off was primarily made in the absence of supporting details and evidence. For this very reason, similar disallowance was made in assessment year 2009–10, which has been accepted by the assessee. In the impugned assessment year also, the factual position is no different. Except furnishing the name of some persons with amounts written against their names no other details or supporting evidence have been produced by the assessee to demonstrate advancement of money to the concerned persons. No supporting bills / vouchers have been produced either before the Departmental Authorities or before us. No reason to interfere with the order of the learned Commissioner (Appeals) on this issue. - Decided against assessee. Delayed payment of employee’s contribution to P.F. - payment was not made within the due date as provided under Explanation–2 to section 36(1)(va) - Held that:- There is no dispute to the fact that such payments were made before the due date of filing of return of income for the impugned assessment year. That being the case, following the decision of the Hon'ble Jurisdictional High Court in Hindustan Organics Ltd. v/s CIT, [2014 (7) TMI 477 - BOMBAY HIGH COURT] we allow assessee’s claim of deduction Allowance of warranty expenditure claimed - contention of the assessee before us that the disputed amount claimed as deduction in the impugned assessment year has been offered as income in the subsequent assessment year i.e., assessment year 2011–12 - Held that:- We direct the Assessing Officer to allow assessee’s claim of deduction of provisions made for warranty expenses in the impugned assessment year subject to verification of the fact that the amount in question was offered as income in assessment year 2011–12. This ground is considered to be allowed for statistical purposes. Allowance of expenditure on consumables - Held that:- The expenditure incurred by the assessee is in respect of a material which is in the nature of consumable. This fact is very much evident from the discussion of the first appellate authority while dealing with identical issue in assessee’s own case for assessment year 2009–10, acopy of which was placed before us. The Assessing Officer without properly verifying the facts has disallowed assessee’s claim. - Decided in favour of assessee.
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