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2018 (3) TMI 43 - AT - Income TaxDisallowance of deduction by the assessee u/s 80IA on rolling stock - Held that:- The above issue is squarely covered in favour of the assessee by the decision of coordinate bench for Assessment Year 2003-04 to 2005-06 [2009 (2) TMI 499 - ITAT DELHI ] Disallowance of extra deprecation claimed by assessee on computer peripherals - Held that:- The above issue has been decided by the Hon'ble jurisdictional High Court in CIT Vs. BSES Yamuna Power Ltd [ 2010 (8) TMI 58 - DELHI HIGH COURT] holding that computer accessories and peripherals are part of the computers and are entitled to depreciation @60%. Disallowance u/s 80IA in respect of income from inland container depots and container freight stations - Held that:- The above issue is squarely covered in favour of the assessee in earlier years in the decision of Hon'ble Delhi High Court in Container Corporation of India Ltd. Versus ACIT[2012 (5) TMI 260 - DELHI HIGH COURT] wherein, it has been held that inland container depots and inland ports i.e. CFS are inland ports within the meaning of section 80IA(4) as eligible infrastructure undertaking for deduction. The ld DR could not show us any change in the facts and circumstances of the case. Disallowance of productivity linked incentive - Held that:- AR has submitted that in AY 2005- 06 the above issue was considered by the ld CIT, wherein, u/s 263 of the Act vide para No. 4 this issue is accepted that productivity linked payments are allowable to the assessee as liability is in present, quantifiable and not contingent. In view of this we allow the ground No. 4 of the appeal of the assessee. Disallowance u/s 40a(ia) - Held that:- It is admittedly the appeal for Assessment Year 2006-07 is pending before us whereas the disallowance was made in AY 2050-06. Undoubtedly, there is an amendment which is held by the Hon'ble Delhi High Court as retrospective in nature. However, we are duty bound to give direction with respect to the year for which the appeal is pending before us. Accordingly we direct the ld AO that if the tax has been deducted and deposited on the above disallowance in this year or has been paid after the due date of filing of the return for Assessment Year 2005-06 the claim may be allowed to that extent in AY 2006-07
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