2011 (9) TMI 1005

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....spondent: Ms. Y. Kakkar Sr. DR O R D E R PER R.P. TOLANI, J.M : These cross appeals for A.Y. 2000-01 and 2001-02 have been listed for hearing by the Registry consequent to the consolidated order dated 14-7- 2009, of the Hon'ble Delhi High Court, setting aside to ITAT the grounds relating to - (i) non-allowance of marketing expenditure named as commercial gifts incurred on account of ce....

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....e cellular phones/ handsets and decide them afresh after giving the assessee an opportunity of being heard. 4. In view thereof, ground nos. 3,4 & 5 raised by the assessee in A.Y. 2000-01 and ground no. 4 raised by the assessee in A.Y. 2001-02 on the above issues are restored back to the file of AO to decide the same afresh in accordance with law, as mentioned above. It may be pertinent to menti....