TMI Blog2021 (1) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(a)(ia) of the Act. But we find that a contrary view has already been taken by this Tribunal in the case of Mahindra and Mahindra [ 2020 (6) TMI 564 - ITAT MUMBAI ] - Non-following of the said order constitute mistake apparent on record within the meaning of Section 254(2). We direct the ld. AO to delete the disallowance u/s.40(a)(ia) of the Act. Accordingly, the grounds taken by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in favour of the assessee. It was pointed out by the ld. Senior Counsel for the assessee that this decision of Mahindra and Mahindra was indeed relied before the Tribunal and is also part of the record, which was not considered by this Tribunal while rendering the decision. 2. We have gone through the records and heard the submissions of both the parties and we find that the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- 15. We find that the issue in dispute has already been addressed by the Co-ordinate Bench of this Tribunal in the case of Mahindra Mahindra Ltd., in ITA No.7382/Mum/2017 dated 19/06/2020 wherein the very same issue had been disposed off as under:- 7.2. We find that the ld. AO had observed that the expenses are liable to TDS and are squarely covered by the provisions of Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not submitted the break-up of ₹ 33.78 Crores being year end provision made for various expenses. But we find that the entire break-up had been duly submitted by the assessee before the lower authorities and the same are enclosed in page 234 of the paper book and the figures mentioned thereon are fairly ascertainable and are not mere adhoc provisions. Respectfully following the said deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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