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        <h1>Revenue appeal dismissed, disallowance partially sustained, other additions deleted. Section 43B disallowance dismissed.</h1> <h3>ITO, Ward 11(3), Faridabad Versus Nafe Singh Gahalawat</h3> ITO, Ward 11(3), Faridabad Versus Nafe Singh Gahalawat - TMI Issues Involved:1. Disallowance of discount forwarded to family members under Section 40A(2)(b).2. Deletion of addition on account of discount forwarded.3. Deletion of addition due to alleged double counting.4. Disallowance under Section 43B for unpaid service tax.Issue-wise Detailed Analysis:1. Disallowance of Discount Forwarded to Family Members under Section 40A(2)(b):The Assessing Officer (AO) disallowed Rs.40,58,883/- out of the total discount forwarded of Rs.42,58,883/- to the assessee's family members, considering it excessive and unreasonable under Section 40A(2)(b). The First Appellate Authority admitted additional evidence, called for a remand report, and concluded that the AO's estimation was erroneous. It was found that the discounts forwarded ranged from Rs.20,000/- to Rs.2,72,325/- and were not limited to one plot but multiple plots. The First Appellate Authority deemed it fair to disallow 25% of the discount forwarded as excessive and unreasonable, thus sustaining an addition of Rs.10,14,720/- and granting relief of Rs.30,44,163/-. The Revenue's ground was dismissed as the Senior Departmental Representative (D.R.) could not controvert these findings.2. Deletion of Addition on Account of Discount Forwarded:The AO added Rs.16,78,601/- on account of discount forwarded, claiming the assessee could not substantiate his claim. The First Appellate Authority observed that the assessee worked exclusively for BPTP Ltd., which paid commission and recovered amounts via debit notes. It was noted that the discount forwarded was genuine and aligned with commercial norms in the real estate business. The AO had not provided adverse findings in the remand report. Consequently, the addition was deleted, and the Revenue's ground was dismissed.3. Deletion of Addition Due to Alleged Double Counting:The AO added Rs.3,84,563/- by alleging double counting, which was already included in the total addition of Rs.16,78,601/-. The First Appellate Authority found that the AO had not properly reviewed the ledger account narrations and had drawn adverse conclusions due to time constraints. It was clarified that the amount was not double-counted, and the addition was deleted. The Revenue's ground was dismissed.4. Disallowance under Section 43B for Unpaid Service Tax:The AO disallowed Rs.10,83,555/- under Section 43B as the service tax payable was not deposited before the due date of filing the return. The First Appellate Authority noted that no expenditure was claimed by the assessee in its books of accounts. Therefore, the question of disallowance under Section 43B did not arise. The Revenue's ground was dismissed.Conclusion:The appeal of the Revenue was dismissed, and the order of the First Appellate Authority was upheld. The disallowance of discount forwarded to family members was partially sustained, while other additions were deleted. The disallowance under Section 43B was also dismissed as no expenditure was claimed by the assessee. The judgment was pronounced in the Open Court on 21st May 2014.

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