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TMI Blog2018 (5) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... nanam, J. ) Heard Mr.T.Ravikumar, learned counsel for the appellant. Though the respondent has been served and their name is also printed in the cause list, none appears on behalf of them. 2. This appeal is directed against the order dated 30.11.2004, passed by the ITAT in I.T.A.No.2132(Mds)/2004, for the assessment year 1990-91. 3. This tax case appeal has been admitted on the following substa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the liability and crystalized during the assessment year itself and therefore allowable which fact is not supported by any evidence on record? (iv). Whether on the facts and in the circumstances of the case and on the materials place, the Income Tax Tribunal could have arrived at the finding, especially when the letter of the association clearly states that the amount was only advance and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner of Income-tax (Appeals) -II, who by order dated 28.05.1993, allowed the appeal pointing out that the issue has to be viewed from the point of view of the assessee, as it cannot be denied that the payment made to the cane growers, though in excess of the administered price determined by the Sugarcane Control Order, was eligible to be treated as an allowable expenditure exclusivel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Government and the letter of the Sugarcane Growers Association, dated 30.12.1989, clearly states that the amount paid in excess of the administered price would be treated as advance and recoverable. Nextly, it is contended that the Tribunal had no materials before it to come to a conclusion that the payment has been crystallised in the assessment year itself. 8. We have carefully conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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