9911796707
TMI Blog2003 (11) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... bringing on record the expenditure incurred by the fund to which the contribution had been made, having regard to the view that had been taken by the Tribunal in the order made by it for the assessment year 1981-82 - We, therefore, consider it just, while setting aside the order of the Tribunal, to remand the matter to the Tribunal - - - - - Dated:- 4-11-2003 - Judge(s) : R. JAYASIMHA BABU., S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch deduction is barred by section 40A(9) read with section 40A(1), the Commissioner allowed the same on the ground that the contribution had been made to a fund set up prior to March 1, 1984, and that similar contributions had been allowed by the Tribunal for the assesment year 1981-82 as it was found by the Tribunal that it was not the Revenue's case that the contribution was not actually used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission is certainly well-founded and is supported by the decision of this court in the case of CIT v. Coimbatore Premier Corporation Pvt. Ltd. [2000] 246 ITR 626 as also by an earlier decision of this court in the case of CIT v. Coimbatore Premier Corporation (P.) Ltd. [2000] 244 ITR 753. The submission that sub-section (10) of section 40A only permits the expenditure incurred by the employe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal, to remand the matter to the Tribunal with a direction to give opportunity to the respondent to place materials before it to show the extent of expenditure incurred from the fund to which the contribution had been made by the employer so that, to the extent it is able to show that such expenditure had been made from the amount of contribution, it could have the benefit of section 40A(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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