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2021 (5) TMI 355 - ITAT PUNEAddition on account of provision of after sales costs - HELD THAT:- The outstanding unpaid amount at the end of the year is at ₹ 38.12 lakhs. The assessee also submitted list of projects along with amount of provisions against each projects. However, in the assessment proceedings, the Assessing Officer found the same not acceptable and proceeded to disallow the claim of the assessee - from chart furnished by the Ld. AR, that, the same allowance has been granted in favour of the assessee from assessment year 1998-99 - appellant Revenue did not prefer an appeal before the Income Tax Appellate Tribunal for assessment year 2008-09 which clearly shows the appellant Revenue accepted the findings rendered by the Tribunal in earlier years. Further we note that the AO also has given effect by allowing the claim of the assessee for assessment year 2005-06. We also find order passed by the Assessing Officer for assessment year 2009-10 where no disallowance was made by the Assessing Officer under the head after sales costs. Thereby it clearly shows appellant Revenue has given effect of the order of the Tribunal in assessee‟s own case from assessment year 1998-99 and allowed the claim of the assessee. We find the latest order being passed by the Tribunal for the assessment year 2011-12 wherein we find similar grounds were raised by the Revenue against the order of the Ld. CIT(Appeals) and this Tribunal did not interfere with the findings of the Ld. CIT(Appeals) in allowing the claim of the assessee. - Decided against revenue. Disallowance u/s 14A - HELD THAT:- Admittedly the fact remains undisputed that there was no exempt income earned by the assessee. It is a settled principle that no disallowance could be made u/s.14A of the Act when there is no exempt income - we are of the considered view that since the assessee did not received any exempted income against the investment made; no disallowance u/s.14A is warranted. - Decided in favour of assessee.
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