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of ITAT restored multiple grounds to the file of the AO and CIT(A). Ground No.2 (tree-cut compensation) was remitted to the AO for verification of genuineness and for the assessee to produce detailed payments and court orders to substantiate capital expenditure. Ground No.3 (provision for obsolescence/MAT add-back) was remitted for the AO to determine whether the sum is a provision within Explanation 1(i) to s.115JB or an actual write-off; if an actual write-off, it need not be added back. The appeal against taxability of compensation under the RFCTLARR Act was restored to the file of the CIT(A) for fresh adjudication on the claim of exemption.
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