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2020 (3) TMI 1144 - AT - Income TaxAddition being the provident fund amount paid as per arrangement between the assessee, a contractor under the principal Tata Refractory Ltd. - HELD THAT:- Assessee has submitted plausible evidence in his command to show that the as agreed by the assessee-contractor and TRL-contractee, the amount of provident fund to be deducted was calculated and statement was submitted by the assessee to the financial department of TRL, obviously with an object to comply with the provident fund proceedings - there is no evidence either before authorities below or before the Tribunal to show that as per the instruction of the assessee, the TRL deducted the provident fund from the billing amount of the assessee for further depositing the same to the provident fund department/competent authority - restore the issue to the file of AO for limited verification as to whether the TRL has deducted the provident fund from the bill raised by the assessee for further depositing the same to the provident fund authority/competent authority. Accordingly, ground No.1 of the assessee is allowed for statistical purposes Bogus purchases - tentative and provision figures shown by the assessee as per the Sales Tax Department in absence of any verification or audit by the Sales Tax Department - HELD THAT:- When the figures of purchase shown by the assessee in the profit and loss account are matching with the figures certified by the Sales Tax Department and VAT return filed by the assessee, then no addition can be made on the basis of earlier tentative figure shown by the assessee as per Sales Tax Department. Accordingly, ground No.2 of assessee is allowed
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