2015 (12) TMI 343

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..... epari, AR ORDER PER SHRI KUL BHARAT, JUDICIAL MEMBER : This appeal by the Revenue and the Cross Objection by the Assessee are directed against the order of the Ld.Commissioner of Income Tax(Appeals)-I, Surat ('CIT(A)' in short) dated 24/06/2011 pertaining to Assessment Year (AY) 1993-94. The appeal and the cross objection are taken up together and are being disposed of by this consolidated ord .....

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..... cts are that this is second round of litigation. In the earlier round, the issue of disallowance of claim of deduction of Rs. 20,19,488/- travelled upto the stage of Tribunal. The Tribunal (ITAT Ahmedabad - Camp at Surat) in earlier round of litigation in ITA No.604/Ahd/2006 for AY 1993-94 vide its order dated 17/09/2009 was pleased to restore the matter to the file of Assessing Officer (AO) with .....

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..... penditure, the AO was justified in disallowing the same. He placed reliance on the order of the AO. 3.1. On the contrary, ld.counsel for the assessee Shri R.N.Vepari supported the order of the ld.CIT(A) and submitted that the direction of the Hon'ble Tribunal, in earlier litigation, in ITA No.604/Ahd/2006 was clear, the AO ought to have granted the deduction. 4. We have heard the rival submissio .....

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..... of account of the assessee about the expenditure. There is no dispute with regard to the fact that the GEB had made recovery out of the contract payment. Therefore, there is no doubt about the fact that the recovery relates to the business of the assessee. The assessee has submitted that recovery is in respect of the payments made by the GEB on behalf of the assessee. The AO has not brought any m .....

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..... view of the clear cut directions of the Tribunal above amount should have been allowed as deduction when all the information and evidence relating to expenditure was furnished before the Assessing Officer. 6. At the time of hearing, the ld.counsel for the assessee submitted that he does not wish to press the cross-objection filed by the assessee. The ld.Sr.DR has no objection. In view of the st .....

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