2012 (5) TMI 681

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....i Arvind Sonde. For the Respondent : Shri Mahesh Kumar. ORDER PER BENCH : These are cross appeals filed for the assessment year 2003-04. As the issues arising in these appeals are similar to the issues that arose for the assessment years 2001-02 and 2002-03 in I.T.A.Nos.880/Mum/2005 & 3326/Mum/2006, both the counsels submitted that the arguments are the same and the decisions taken on thos....

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....is similar to the issue in ground no. 4 dealt with by us for the assessment year 2002-03. Consistent with the view taken therein, we allow this ground of the assessee. 8. Ground no.5 is regarding disallowance u/s.40(a)(i) with respect to payment made to LMB Holdings (Mauritius) Ltd. for purchase of programmes. This ground is similar to ground no. 5 raised for the assessment year 2002-03. Consiste....