TMI Blog2014 (1) TMI 1752X X X X Extracts X X X X X X X X Extracts X X X X ..... that the order of the ld.CIT(A) on this issue is on a right footing and does not call for any interference - Decided against revenue Deduction u/s. 35D - CIT(A) allowed the claim admitting additional evidence - Held that:- . A perusal of the order of the ld.CIT(A) clearly shows that the ld.CIT(A) has deleted the disallowance by holding that the payments are in the nature of expenditure for underwriting commission and brokerage paid for certification fees allowable under section 35D of the Act. Admittedly, the fact that the AO is able to extract the figures in paras 4.8 and 4.9 of his order would clearly show that all the papers were before the AO. Further, no affidavit has been filed before the tribunal under Rule 11 of the I.T Rules no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.517/Kol/2012 is an appeal filed by the revenue against the order of the learned Commissioner of Income-tax (Appeals)-1, Kolkata in appeal no.208/CIT(A)-I/R-3/10-11 dated 11-01-2012 for the assessment year 2008-09 and the C.O No. 46/Kol/2012 is a cross objection filed by the assessee in the revenue s appeal in ITA No. 517/Kol/2012 for the assessment year 2008-09 2. Shri S.P. Lahiri, learned CIT/Sr.DR represented on behalf of the revenue and Shri S.K. Tulsiyan, Advocate, learned AR represented on behalf of the assessee. 3. In the revenue appeal in ITA No. 517/Kol/2012 for the A.Y 2008-09, the revenue has raised following grounds of appeal:- 1. That on the facts and circumstances of the case, the Ld. CIT (A) erred in deleting the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has raised following ground:- 1. On the facts and in the circumstances of the case, the ld.CIT(A) erred in holding that the A.O had rightly disallowed the Service Tax payments by relying upon the judgment of the ITAT, Chennai Bench, in the case of Real Image Technologies Pvt. Ltd [(2008) 114 ITD 573 (Chennai)] and in that view, in sustaining the disallowance of ₹ 9,20,997/- being Service Tax paid during the year. 5.. In regard to ground nos.1 2 of revenue s appeal, it was submitted by the learned CIT/Sr.DR that in the course of assessment the AO had disallowed the claim of additional depreciation made by the assessee in respect of power plant. It was the submission that the AO was of the view that as depreciation having be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, which has been relied upon by the ld.CIT(A) for deleting the additions, the learned Sr.DR replied in negative. 7. We have considered the rival submissions. A perusal of the order of the ld.CIT(A) more specifically in paras 4.3 to 4.5 of his order clearly shows that the ld.CIT(A) has relied upon the decisions of the Hon ble Madras High Court in the cases of Hi-Tech Arai Limited, VTM Limited Texmo Precision Castings (refer to supra) for the purpose of holding that the assessee is eligible for additional depreciation as per provisions of section 32(1)(iia) of the Act. In the absence of any decision to the contrary much less any decision of the Hon ble Jurisdictional High Court on the issue to the contrary, we are of the view that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the same fell within the category of capital expenditure. It was the submission that the ld.CIT(A) has deleted the adhoc disallowance on the ground that the same was not capital expenditure. It was the submission that the order of the ld.CIT(A) on this issue was liable to be upheld. 10. We have considered the rival submission. A perusal of the order of the ld.CIT(A) clearly shows that the ld.CIT(A) has deleted the disallowance by holding that the payments are in the nature of expenditure for underwriting commission and brokerage paid for certification fees allowable under section 35D of the Act. Admittedly, the fact that the AO is able to extract the figures in paras 4.8 and 4.9 of his order would clearly show that all the pape ..... X X X X Extracts X X X X X X X X Extracts X X X X
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