2017 (5) TMI 367

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....astur-Senior Advocate with Mr.Niraj Sheth and Mr. Atul K. Jasani for the respondents ORDER P. C. 1. The tribunal has dismissed the appeal of the Revenue by the order dated 13th September, 2013. That is why this further appeal. The assessment year in question is 2002-03. 2. It is submitted that the questions proposed at pages 3 and 4 (para 4) are all substantial questions of law arising....

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....an order on 7th October, 2005 deleting the disallowance of procurement expenses and the computer expenses. 5. The Revenue did not accept this order and challenged it in the appeal before the tribunal. As far as the Revenue's request was concerned, the tribunal found that all the three grounds of appeal cannot be entertained. The two assessment years, namely, 2001-02 and 2003-02 raised these....

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....d before the first appellate authority. That authority called for certain remand reports from the assessing officer and after going through the remand reports as well as evidence submitted by the assessee, the first appellate authority was satisfied with the submission of the assessee that the services were actually rendered by the I-Cap to the assessee. However, he disallowed the 10% of the commi....