2014 (8) TMI 1092

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....his appeal by the assessee is preferred against the order of the CIT(A)-40, Mumbai dated 26/06/2012 pertaining to assessment year 2009-10. 2. Grounds no. 1,2 and 3 are not pressed and are accordingly dismissed as not pressed. 3. Ground no.4 relates to the grievance that the CIT(A) erred in not granting relief of liability amounting to `.50,24,522/- towards interest expenditure claimed by the ass....

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....esaid order of the Tribunal, we are of the considered opinion that the issue raised in ground no.4 should set-aside to the files of the CIT(A) for afresh adjudication of the issue after granting a reasonable opportunity of being heard to the issue. Ground no.4 is allowed for statistical purposes. 6. Ground no.5 relates to the calculation of book profit u/s 115JB of the Act. Since we have set-asid....