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2020 (2) TMI 1235 - HC - Income TaxClaim of deduction u/s 35D - amortization of certain preliminary expenses - HELD THAT:- CIT (A) as well as the Tribunal both relied upon the fact that once the Assessing Officer has allowed the claim under Section 35D of the Act in the first year of allowance, it could not have been cured and therefore, in view of the doctrine of consistency, the claim made by the assessee is required to be allowed for the year under consideration. Tribunal therefore followed the decision taken by in assessee’s own case [2013 (9) TMI 363 - ITAT AHMEDABAD] and dismissed the appeal of the Revenue. In view of the aforesaid facts and more particularly, as the Tribunal has not given any independent finding for the year under appeal and followed its earlier decision in assessee’s own case which has attained finality, the appeal requires to be dismissed only on that ground. Disallowance of payment of rent and taxes - non commencement of business - HELD THAT:- CIT(A) as well as the Tribunal have arrived at concurrent finding of the fact that the payment of rent and taxes, paid by the assessee, is not capital expenses but is only revenue expenses paid out to fulfill the statutory requirement for the purpose of continuing the ownership of the land. - Revenue appeal dismissed.
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