9911796707
TMI Blog2012 (7) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... R BENCH ; These two appeals filed by the Revenue are directed against separate orders of CIT(A), Jammu, each dated 01.04.2011 & 04.04.2011 for the assessment year 2008-09. As the issue involved in both the appeals are common, these were heard together and are being disposed of by this consolidated order for the sake of convenience. 2. The common grounds raised in both the appeals by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble Supreme Court had held such receipts to be the revenue receipts in as much as in that case payments were made only after the industries had been set up and payments were not made for purpose of setting up of industries. 3. On the facts and circumstances whether the Ld. CIT(A) was right in facts and circumstances and in law in not considering the decision in the case of Seaham Harbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(a)(ia) by relying on the decision of the Hon'ble ITAT, Amritsar Bench in the case of M/s. Sund Pharmaceutical Industries in ITA No. 184(Asr)/2009 and not appreciated the decision of same Bench in the case of M/s. Kashmir Tubes reported in ITA No.145(Asr)/2005 dated 07.12.2007 where such disallowances were upheld by the ITAT, Amritsar. 2. We have heard both the parties and perused the relevant m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33 ITR 335 (J&K). Therefore, respectfully following the decision of the Hon'ble Jurisdictional High Court (surpa), we dismiss ground Nos. 1 to 4 of the revenue relating to excise duty refund in both the appeals. 3. As regards disallowance made u/s 40(a)(ia) of the Income-tax Act, 1961, we are of the view that the issue in dispute is squarely covered by the decision of the ITAT, Amritsar Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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