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TMI Blog2014 (1) TMI 1720X X X X Extracts X X X X X X X X Extracts X X X X ..... m of deduction by the appellant was allowable on the basis of proportionate expenditure. However, from the order passed by the AO it appears that the AO has not at all considered these aspects and not complied with the directions of the ITAT while giving effect to their order. Therefore, the grievance of the appellant is genuine which needs to be addressed. The AO should have examined the issue in the light of the above decisions and any other later decisions, if any, delivered by the other Courts and then through a speaking order, should have decided whether or not to allow any indirect expenses attributable to Duty Draw Back out of the total indirect expenditure attributable to the exports. However, the order of the AO is silent on this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ITAT. Aggrieved by the direction of ld. CIT(A) in the impugned order, the Revenue is now in appeal before this Tribunal on the following grounds:- 1. The CIT(A) has erred in law and on facts in holding that the AO has not complied with the directions of the ITAT while giving effect to the order of the ITAT. 2. The CIT(A) has erred in law and on facts in not appreciating the fact that the AO had in fact given effect to the order of the ITAT after considering the judicial pronouncements in the decisions of the appellate authorities on which the ITAT had placed reliance. 3. That on the facts and in the circumstances of the case, the CIT(A) ought to have upheld the order of the Assessing Officer. 4. It is therefore prayed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Therefore, the grievance of the appellant is genuine which needs to be addressed. The AO should have examined the issue in the light of the above decisions and any other later decisions, if any, delivered by the other Courts and then through a speaking order, should have decided whether or not to allow any indirect expenses attributable to Duty Draw Back out of the total indirect expenditure attributable to the exports. However, the order of the AO is silent on this issue. 8. Keeping the above lacuna in the order passed by the AO and the specific directions given by the ITAT on this issue, the AO is directed to comply with the ITAT s directions and pass a consequential order by addressing the above issue in speaking manner so as to gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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