TMI Blog2015 (12) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of litigation was clear that the AO would verify from the books 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 material on record suggesting that the recovery were not related to the contract payments. Under these facts, we are of the considered view that the ld.CIT(A) was justified in granting the deduction. - Decided against revenue. - I.T.A. No.2289/Ahd/2011, C.O. No.213/Ahd/2011 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowance of claim of deduction of ₹ 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 a direction to give deduction of ₹ 20,19,490/- claimed in lieu of expenses incurred by Gujarat Electricity Board (GEB) on behalf of the assessee (after verifying the books of account of the assessee). The AO in the second round, yet again, confirmed the disallowance vide order dated 27/12/2010 on the basis that in the absence of the details and verification of allowability of these expenses, the deduction cannot be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e earlier round of litigation was clear that the AO would verify from the books 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 material on record suggesting that the recovery were not related to the contract payments. Under these facts, we are of the considered view that the ld.CIT(A) was justified in granting the deduction. Therefore, this ground of Revenue s appeal is dismissed and finding of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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