2004 (10) TMI 301

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....st the CIT(A)'s order dt. 14th March, 2001. 2. The first issue pertains to disallowance of Rs. 66,917 made out of publicity expenses. 3. We have heard the rival submissions and have perused the evidence on record. 4. The assessee derives income from film distribution as a proprietor and share of profit from the firm. For the assessment year under consideration, the assessee filed return o....

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....copy of the order is placed for our perusal. 7. We have gone through this order. So, respectfully following the decision of the Tribunal. we also set aside this issue to the file of the AO for fresh adjudication as per rules. 8. The next issue pertains to the interest payable to the firm in which the assessee is a partner. 9. The learned Authorised Representative has submitted that the as....