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2015 (9) TMI 329 - BOMBAY HIGH COURT

2015 (9) TMI 329 - BOMBAY HIGH COURT - TMI - Disallowance of expenses incurred on VRS - AO had treated the same as unascertained liability - Tribunal confirming the order of the CIT(A) in deleting the addition - Tribunal dated 31st October, 2012 stands modified by the order dated 10th July, 2015 passed in Miscellaneous Applications Held that:- So far as Questions (a) to (d) are concerned, Revenue is not pressing the same. So far as Question (e) is concerned, at this stage, we decline to answer t .....

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consolidated Appeal from the impugned order dated 31st October, 2012 as modified by the order dated 10th July, 2015 passed by the Tribunal in the Miscellaneous Application, urging all its questions.

In view of the above, though we dismiss the present Appeal, we grant liberty to the Revenue to raise all issues including the one raised here by filing a fresh appeal from the order dated 31st August, 2012 as modified by the order of the Tribunal dated 10th July, 2015 on the rectification .....

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ges the following questions of law for our consideration: "(a) Whether on the facts and circumstances of the case and in law, the Tribunal was correct in confirming the order of the CIT(A) in deleting the addition made by the AO on account of disallowance of expenses incurred on VRS amounting to ₹ 4,29,85,250/- in respect of Bhandup unit works and ₹ 1,05,80,000/- in respect of Head Office employees, inspite of the fact that the AO had treated the same as unascertained liability? .....

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to the file of the Assessing Officer on the basis of sample agreement with the workers which were neither produced before the Assessing Officer nor before the CIT(A)? (d) Whether the Tribunal was correct on facts and in law in setting aside the issue to the file of the Assessing Officer with the direction that if the Assessing Officer finds that the liability has been calculated on the scientific basis, he may allow the claim of ₹ 5,35,65,250/- without clearly saying as to what is meant b .....

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s trade discount was an issue?" 3. After the impugned order dated 31st October, 2012 was passed by the Tribunal, the Respondent Assesse have moved Miscellaneous Applications before the Tribunal, seeking rectification to the impugned order dated 31st October, 2012. The Miscellaneous Application was allowed by order dated 10th July, 2015, inter alia, in respect of the issue of VRS Expenses of employees at Bhandup Unit and at its head office i.e. Questions (a) to (d) above. 4. In view of the a .....

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31st October, 2012 now stands modified by the order dated 10th July, 2015 on the Miscellaneous Application, the Appeal would have to be filed from the modified impugned order before this Court. 5. Mrs. Bharucha, learned Counsel appearing for the Revenue, on instruction, states that she is withdrawing / not pressing Question Nos. (a) to (d) in this appeal. However, she has been instructed to press and obtain an order on Question (e) in this appeal. Mrs. Bharucha states that she did make an attem .....

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