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TMI Blog2015 (11) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... o State Renewal Fund as allowable expenditure. (ii) Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) has erred in allowing deduction for the contribution of Rs. 17,94,199/- made to an unapproved gratuity fund. (iii) Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) has erred in holding prior period expenses as allowable expenses.'' 2.1 The ld. DR is heard. 2.2 The ld. Counsel for the assessee contends that the above grounds are covered in favour of the assessee by the order of this Bench for which the ld. AR has relied on the following orders of this Bench . (i) Order dated 16-07-2010 in ITA No. 919/JP/2009 in the case of ACIT vs. M/s. Rajasthan State Road De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the amount was provided for the benefit of the employees. Since, in the present case also the amount was set apart not for shareholder but it was provided for the benefits of the employees, by following our earlier decisions, we uphold the order of CIT(A) on this issue. This ground of the department is dismissed." 5. Hence, the issue raised by the Revenue has already been decided by the Tribunal in the case of the assessee for the AY 2006-07, therefore the issue in the assessment year under consideration is also decided against the Revenue.'' 2.3.1 As regards ground No. 2 of the Revenue, we find that ITAT Jaipur Bench has decided this issue in assessee's own case for the assessment year 2005-06 in favour of the assessee vide i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod expenses of Rs. 1,96,917/- out of which the A O disallowed Rs. 1,95,203/- by holding that the same did not crystallized during the year. 6. The ld. CIT (A) deleted the disallowance in view of the decision of this Bench. 7. After considering the rival submission, we find that assessee vide his letter dated 24.4.2008, before the AO has filed the complete details of the prior period expenses of Rs. 1,96,917/-. Vide letter dated 26.4.2008, vouchers in respect of the same were filed. From the details we note that the approval for payment of these expenditure were given during the year and therefore the liability crystalised during the year in view of these facts and the consistent view of this Bench that the liability crystalised on appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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