2019 (11) TMI 1768

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....Suman Lunkar, CA ORDER PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal has been filed by revenue against order dated 08/07/16 passed by Ld. CIT (A)-5, Bangalore for assessment year 2011-12 on following grounds of appeal: "1. The order of the CIT(A)-5, Bangalore is opposed to the law and not on the facts and circumstances of the case. 2.Whether the CIT(A) is right, in law in holding that t....

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.... assessee in respect of employment of new workmen during previous which is not provided suggestive in the provisions. The Ld.AO therefore, disallowed excess deduction claimed in computation amounting to Rs.3,14,48,959/-. 3. Aggrieved by addition made by Ld.AO, assessee preferred appeal before Ld.CIT(A) who allowed the claim of assessee. 4. Aggrieved by order of Ld.CIT(A), revenue is in appeal be....

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....n first year then 30% of such additional wages is to be allowed as deduction in each of subsequent two years. However, for assessment years 2005-06 and 2006-07 in ITA Nos. 151 and 152/B/2016 vide order dated 16/12/16 and for assessment year 2010-11 in ITA (TP)A No.163/B/2015 vide order dated 24/06/16 remanded the issue to Ld.AO for fresh consideration. Since the later orders on identical issues w....