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TMI Blog2019 (7) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... or claiming deduction under Section 80JJA - HELD THAT:- Issue is covered by the decision of the Division Bench of this Court in case of CIT, Pune Vs. Padma S. Bora [ 2012 (12) TMI 666 - BOMBAY HIGH COURT] . This question is therefore, not considered. Disallowance on account of employee's contribution to Provident Fund (PF), Employee's State Insurance Corporation (ESIC) and Maharashtra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1.10 Crores. The payments were made between August 2007 to March 2008 through bank channel. The Sales Tax Entitlement Certificate of the assessee was also accordingly modified w.e.f. 5.12.2007. Memorandum of Understanding dated 1.6.2007 under which the said machinery was acquired by the assessee was also produced on record. It was, after examination of such materials on record, the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment policy, which was drafted just to claim / avail benefit of exemption and concessional rate of tax? Whether in law, facts and circumstances of the case, the Tribunal was correct in allowing the deduction u/S. 80JJA of the Act without appreciating that baggase / husk is not a waste but is a by-product of agri-produce processing industry which was purchased and not collected and processed or tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s contribution to such welfare funds is governed by the Provisions of Section 36(1)(va) of the I.T. and not by Section 43B, as clarified by Board's Circular No. 22 of 2015 dated 17.12.2015? 3. In so far as Question No. (A) is concerned, we notice that the issue is covered by the decision of the Division Bench of this Court in case of CIT, Pune Vs. Padma S. Bora [2013] 355 ITR 36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that the assessee had purchased windmill for total consideration of ₹ 1.10 Crores. The payments were made between August 2007 to March 2008 through bank channel. The Sales Tax Entitlement Certificate of the assessee was also accordingly modified w.e.f. 5.12.2007. Memorandum of Understanding dated 1.6.2007 under which the said machinery was acquired by the assessee was also produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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