TMI Blog2012 (7) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 1993-94 also - Principles of natural justice demand that a factual finding given by the ld. CIT(A) is liable to be followed for the assessment year 1993-94 also - Following the decision in the case of Radhasoami Satsang (supra) and applying the principles of consistency as explained therein, this issue is restored to the file of the AO with a categorical direction that when computing the deduction under section 80-O, the AO shall follow the same method as prescribed by the ld. CIT(A) for the assessment year 1997-98 in the assessee’s own case referred to supra - order of the ld. CIT(A) stands set aside and the issue is restored to the file of the AO - Ground of the assessee is allowed - Assessee is partly allowed. - I.T.A. No.195/Kol/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses have been incurred in India in connection with earning of this income, as such no deduction of expenses incurred for earning other income in India to be made proportionately in computation of deduction uls.80-O. 5. For that your petitioner craves the right to put additional grounds and! or alter/amend/modify the present grounds at the time of hearing. 4. At the time of hearing, it was submitted by the ld. counsel for the assessee that as he has a very good case on merits, he did not wish to press this ground in regard to technicality of the reopening. Consequently, it was his submission that ground nos.1 to 3 of the assessee s appeal may be treated as not pressed. Consequently, ground nos. 1 to 3 of the assessee s appeal are dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts received during the period of absence from India should be treated as direct expenditure against the income from the foreign currency received. It was submission that this finding was because the said three officials apparently continued to earn their income in India, since they were on official duty. It was submission that this finding of the ld. CIT(A) for the assessment year 1997-98 in appeal no. 11/SR-8/CIT(A)-X/99-00 dated 24.09.2000 had become final insofar as the order of the ld. CIT(A) for the assessment year 1997-98 had not been appealed against by the revenue. It was further submission that for the relevant assessment year also, the issue was identical. It was submission that he had no objection if the AO was directed to compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of Indian salary/income of the said three Chartered Accountants received during the period of absence from India by treating the same as direct expenditure against the income from the foreign currency received. This finding of the ld. CIT(A) having become final and the facts remaining identical, in view of the decision of the Hon ble Supreme Court in the case of Radhasoami Satsang (supra), wherein the Hon ble Supreme Court has held We are aware of the fact that, strictly speaking, res judicata does not apply to income-tax proceedings. Again, each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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