TMI Blog2015 (8) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion Charges, disallowance of repairs and maintenance charges and disallowance of Repairs and Maintenance - Plant Machinery - HELD THAT:- A perusal of the order of the First Appellate Authority show that the Ld. CIT(A) has called for a remand report from the AO. However, we find that the First Appellate Authority has decided these issues without waiting for the remand report. In our considered opinion and in the interest of justice and fair play, these issues need to be reconsidered at the assessment stage. We, therefore set aside these grounds to the file of the AO. The AO is directed to decide these issues afresh after giving a reasonable and fair opportunity of being heard to the assessee. Accordingly, ground No. 6, 8 and 11 are trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover. Claim of deduction u/s. 80HHC - claim of the assessee that in computing the total turnover following item should have been excluded as Sales tax and Excise duty - HELD THAT:- Issue decided in favour of assessee as relying on its own case. Claim of deduction u/s. 80HHC - claim of the assessee that in computing profits of the business under Explanation (baa) 90% of net receipts and no gross receipts by way of commission earned and interest earned ought to be reduced - HELD THAT:- As decided in own case [ 2013 (9) TMI 633 - ITAT, MUMBAI] in the light of the decision of the Hon ble Supreme Court in the case of ACG Associated Capsules Pvt. Ltd. Vs CIT [ 2012 (2) TMI 101 - SUPREME COURT] we decide this claim of deduction in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s followed the earlier order of the Tribunal for A.Yrs 2000-01, 2001-02 and 2002-03. Respectfully following the orders of the Co-ordinate Bench in assessee s own case, the disallowance made by the AO is deleted. These grounds are accordingly allowed. 7. Ground No. 3.1 3.2 relate to the disallowance made u/s. 14A of the Act. 7.1. The grievance under this ground has been bifurcated under subground Nos. 5.1 to 5.10. Identical issues have been considered by the Tribunal in assessee s own case in A.Yrs 2000-01, 2001-02 2002-03 in ITA Nos. 3957 to 3959/M/2006. The Tribunal has considered a similar issue from p[ages 2 to 14 of its order qua paras 3 to 22. Respectfully following the decision of the Co-ordinate Bench (supra), we hold acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Ground No. 12.1(i) relates to the claim of deduction u/s. 80HHC of the Act. This claim is considered by the AO at pages- 40 to 68 of his order and the First Appellate authority has considered this issue at pages 9 to 13 of his order. 11.1. An identical issue has been considered by the Tribunal in assessee s own case in A.Y. 2003-04 in ITA No. 3016/M/2007 at para-15 of its order and at para-15.3, the Tribunal has followed the decision of the Co-ordinate Bench in assessee s own case in ITA Nos. 5591/M/2005, 4823 to 4825/M/05 and 2781, 2697 and 4171/M/05 and confirmed the disallowance. Respectfully following the findings of the Tribunal (supra), we confirm the findings of the Ld. CIT(A). This ground is accordingly dismissed. 12. Gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the grievance that the AO ought to have excluded from total costs - Direct costs attributable to exports and domestic sales of manufactured goods. 14.1. The AO has discussed this claim of deduction at pages 40 to 68 of his order and the Ld. CIT(A) has considered this issue at pages 9 to 13 of his order. An identical issue was decided by the Tribunal in A.Y. 200304 in ITA No. 3016/M/2007 and at para 20.2 the Tribunal has followed the decision of the Co-ordinate Bench in ITA No. 5508/M/05 and allowed the claim in favour of the assessee. Respectfully following the findings of the Tribunal (supra), we decide this grievance in favour of the assessee. Ground No. 12.4(ii) is accordingly allowed. 15. Ground No. 12.8 relates to the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 4296/M/2000. Respectfully following the decision of the Tribunal (supra), we decide this issue in favour of the assessee setting aside the findings of the Ld. CIT(A). Ground No. 12.9 is accordingly allowed. 17. Ground No. 12.10 is not pressed and is accordingly dismissed. 18. Ground No. 12.11 relates to the claim of deduction u/s. 80HHC. It is the claim of the assessee that in computing profits of the business under Explanation (baa) 90% of net receipts and no gross receipts by way of commission earned and interest earned ought to be reduced. This claim is considered by the AO at pages 40 to 68 of his order. The Ld. CIT(A) has considered the grievance at pages 9 to 13 of his order. A similar claim was considered by the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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