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2015 (6) TMI 884 - ITAT DELHI

2015 (6) TMI 884 - ITAT DELHI - TMI - Disallowance of commission expenses - CIT(A) deleted the addition - Assessee stated that the tax effect in this appeal is less than ₹ 4,00,000/-, therefore, the Department ought not to have filed this appeal - Held that:- Keeping in view the CBDT Instruction No. 5 of 2014 dated 10th July, 2014 and also the provisions of section 268A of Income Tax Act, 1961, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal .....

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said instructions, monetary tax limit for not filing the appeal before the ITAT is ₹ 4,00,000/-. - Decided against revenue. - ITA No. 5755/Del/2012 - Dated:- 7-5-2015 - H S Sidhu, JM And J S Reddy, AM,JJ. For the Appellant : Shri J P Chandraker, Sr. DR For the Respondent : Shri Girish Kumar Arora, CA ORDER Per H S Sidhu, JM. This appeal by the Department is directed against the Order dated 06/8/2012 of Ld. CIT(A), Meerut pertaining to assessment year 2005-06. 2. The grounds raised in the a .....

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hine Tools Vs. CIT (All.) 123 ITR 181 Rameshchandra & Co. Vs. CIT (Born) 168 ITR 375 Ramanlal Kamdar Vs. CIT (Mad) 108 ITR 73 Mahesh B, Shah Vs. CIT (Ker) 238 ITR 130 Jayshree Chit Funds & Services (P) Ltd. Vs. CIT (Kar) 127 ITR 740 Turner Morrison & Co. Ltd. Vs. Hungerford Investment Trust Ltd. (SC) 85 ITR 607. 2. Whether in the facts and circumstances of the case the Ld. Commissioner of Income tax (Appeals) has erred in law in directing the A.O. to allow the deduction of commission .....

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Mad.) 244 ITR 671 RH Dave Vs. CIT(Cal.) 140 ITR 1035 Consolidated Coffee Ltd. Vs, ITO(Kar.) 155 ITR 729 CIT Vs. Rafiullah Tea Industries (P) Ltd. (Gau.) 234 ITR 433 Marubeni India (P) Ltd. Vs. CIT(Del.) 328 ITR 306 3. Whether in the facts and circumstances of the case the Ld. Commissioner of Income tax (Appeals) has erred in law in directing the A.G. to allow the deduction of ₹ 38,641/- towards late payment of provident fund made U/S 2(24)(x) read with section 36(1) (va) of the LT. Act, 19 .....

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cessarily and exclusively for purposes of business. While deleting disallowance out of car, scooter and other expenses of personal nature. The Ld. CIT(A) also ignored the following judgments in which it is held that disallowances of expenses for personal use of car and telephone is justified even in the case of a public limited company also- New Ambani Estates Pvt. Ltd. Vs. State of Tamil Nadu 256 ITR 64 Malhotra Industrial Co. Vs DCIT 247 ITR 8 (AT) 5. That the appellant craves leave to add, mo .....

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ined in the section 268A of the Income Tax Act, 1961 (hereinafter to be referred as the Act). 4. On the other hand, Ld. DR supported the order of AO, but could not controvert this fact that the tax effect in this appeal is less than ₹ 4,00,000/-. 5. After considering the submissions of both the parties and the material on record, it is noticed that section 268A has been inserted by the Finance Act, 2008 with retrospective effect from 01/04/1999. The relevant provisions contained in section .....

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eference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of - (a) the same assessee for any other assessment year; or (b) any other assessee for the same or any other assessment year; (3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub-secti .....

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t filed in respect of any case. (5) Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly." 6. It is not in dispute that the Board s instruction or directions issued to the other income-tax authorities are binding on those authorities, therefore, the Department ought n .....

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