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2018 (2) TMI 743

evalent for a long time. This was accepted by the tribunal in A.Y.2009-10 [2017 (12) TMI 303 - ITAT KOLKATA]. Moreover, the vouchers were filed before the CIT(A) which were omitted to be considered by the CIT(A). In these circumstance we are of the view that the decision rendered by the tribunal on identical facts should be followed. Respectfully following the decision of the tribunal we direct that the impugned addition made by the AO be deleted. - Decided in favour of assessee - I.T.A No. 1471/Kol/2016 - Dated:- 9-2-2018 - Hon ble Sri N.V.Vasudevan, JM And Shri Waseem Ahmed, AM For the Appellant : Shri N.C.Mondal, FCA For the Respondent : Shri A.K.Tiwari, CIT ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order .....

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nses the assessee had claimed a sum of ₹ 15,29,14,046/-. Schedule-19 in the profit and loss account gives a break-up of other expenses. On perusal of the break up of other expenses the AO noticed that the assessee had claimed as deduction a sum of ₹ 3,66,554/- and another sum of ₹ 63,050/- under the head Tips and bakhsis respectively. The AO found that the assessee could not produce relevant vouchers and could not also justify the business expediency of these expenses. The AO therefore disallowed the claim of the assessee for deduction of the aforesaid expenses while computing income under the head income from business . 4. On appeal by the assessee the CIT(A) confirmed the order of the AO. Before CIT(A) the assessee point .....

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of hearing the ld. Counsel for the assessee filed before us a copy of the order of ITAT B Bench in assessee s own case for A.Y. in ITA No.746/Kol/2013 order dated 30.11.2017. In the aforesaid order this tribunal came to the conclusion that on identical facts that the expenditure was allowable as deduction. The following were the relevant observations of the tribunal.:- 6. Ground no 2 and 3 is against the disallowance of expenditure of an amount paid as Tips & Baksis by the bank to casual workers on festive occasion. The assessee submits that these payments were made to casual workers like water boys, canteen boys, security staffs ete. during annual festivals like Durga Puja and Eid. It was submitted that the payment is in the nature of .....

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e u/s 66(1) of the I.T.Act, 1962 and was held to be advisory in nature. The court held that on facts the decision of the tribunal is final unless its conclusion are based on no evidence. In the present case the plea of the assessee is based on the existing customs and practice prevalent for a long time. This was accepted by the tribunal in A.Y.2009-10. Moreover, the vouchers were filed before the CIT(A) which were omitted to be considered by the CIT(A). In these circumstance we are of the view that the decision rendered by the tribunal on identical facts should be followed. Respectfully following the decision of the tribunal we direct that the impugned addition made by the AO be deleted. 10. In the result the appeal of the assessee is allow .....

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