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TMI Blog2015 (11) TMI 1770X X X X Extracts X X X X X X X X Extracts X X X X ..... see against the order of CIT(A)-30 Mumbai dated 27.12.2013 in respect of Assessment Year (AY) 2009-10 on the following grounds of appeal: 1. The Hon'ble Commissioner of Income Tax (Appeals)-30, has erred in law and facts in passing the order u/s 250 of the Act in gross violation of principles of natural justice. 2. On the facts and circumstances of the case, the Learned Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, who is an AOP is engaged in the business of rehabilitation and upgrading Highways, filed its return of income on 30.09.2009 declaring total loss of Rs. 20,45,580/-, the return of income was selected for scrutiny and the Assessing Officer (AO) while making the assessment made the disallowance u/s 40(a)(ia) of the Income-tax Act, 1961 of Rs. 5,67,80,664/- on the ground that payment of salar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us. 4. We have heard both the parties and perused the material available on record. 5. The ld. Authorised Representative (AR) of the assessee while arguing the grounds of appeal has not pressed the ground no.1, hence the same is treated as dismissed. 6. In respect of ground no.2, 3 and 4 the Ld. AR of assessee has argued that ITD Cementation India Ltd. Had provided the employee for doing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entation India Ltd that it had not claimed expenses on the salary amount reimbursed. 7. The Ld. AR of assessee further relied upon the judgment of assessee own case in respect of AY 2008-09 being ITA No. 4335/Mum/12 wherein the identical issues were raised and the same was decided in favour of the assessee vide judgment dated 09.04.2014, the issues/grounds raised in the present appeal and the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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