2017 (7) TMI 139

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....ailed the order of the Tribunal upholding the order of the Commissioner. 2 The appeal relates to the Assessment Year 2005-2006. 3 The learned counsel for the appellant submits that the appeal involves following substantial questions of law : "6.1 Whether in law, and on facts, the Tribunal was right in coming to the conclusion that the amount claimed by the Respondent company as deductible u/s 3....

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.... amount. The Assessing Officer has rightly considered the said aspect. According to the learned counsel, the provisions of Section 35D had been misread by the Tribunal and the Commissioner. 5 The learned counsel for the Assessee submits that for the preceding Assessment Year, the same figure has been accepted by the Revenue. The said order has become final. Even on the basis of principle of consi....