2010 (9) TMI 941

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....r :- This is an appeal at the behest of the Revenue which has emanated from the order of the Learned CIT(Appeals)VIII-Ahmedabad dated 20/12/2007 passed for Assessment Year 2005-06 and the grounds raised are as under:- 1. The Ld. CIT(A) erred in law and on the facts of the case in directing the A.O. to delete the disallowance of Rs.11,01,535/- u/s.40A(2)(b) of the Act, on account of excessive ser....

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....see vide paragraph No.8.2, therefore, this ground of the Revenue is hereby dismissed; for ready reference reproduced below :- "8.2. Because of these citations; pertaining to the service provider as well as the service receiver, both, of the Respected Co-ordinate Bench now duly placed before us, and thereupon we have made certain observations about the maintenance of the consistency in the foregoi....

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....ssue back to the stage of Learned CIT(Appeals) with certain directions and those directions has to be followed for the year under consideration as well. Therefore, this ground of the Revenue is hereby treated as allowed for statistical purposes; for ready reference reproduced below:- "10.1. On one hand, the Revenue has vehemently argued that the first appellate authority had granted the relief wi....

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....totally allowable. The Learned Authorised Representative of the assessee has filed a Chart showing the comparative figures of above few years. It could have been possible that there was no substantial variation in the percentage of expenses, but it is also an admitted position that the ratio of expenses under question was not uniform if compared with the past history of the case. The details and t....