2013 (12) TMI 1536

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.... JM: The assessee has filed this appeal for assessment year 2008-09 against the order of ld. CIT(A) dated 14.3.2012 taking the following ground : "The ld. CIT(A) erred in confirming the disallowance of Rs. 10,80,000/- under section 40A(2) and administrative expenses of Rs. 2,36,000/-/-paid to M/s Kukreja Services Pvt. Ltd." 2. Facts in brief are that during the course of assessment ....

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....duce any documentary evidences to prove the exact criteria on which the payment has been made to its sister concern. Accordingly, he disallowed the payments u/s.40A(2)(b) of the Act made to the sister concern by the assessee. In the first appeal, ld CIT(A) restricted the disallowance to Rs. 10,80,000/- lakhs. Being aggrieved, assessee is in further appeal before the Tribunal. 3. At the time of ....

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....ng the decision of the Tribunal in another group case, namely M/s. Vazirani Land Developers. In the assessment years 2006-07 & 2007-08 also, on identical facts similar addition has been made by the authorities below was deleted by Tribunal to which one of us is a party (JM). Hence, following the decision of the Tribunal in assessee's own case for assessment years 2003-04 and 2006-07 & 2007-08 (sup....