2018 (6) TMI 1533

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....Prabhu, CA ORDER Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue which is directed against the order of ld. CIT(A)-7, Bangalore dated 31.05.2017 for Assessment Year 2013-14. 2. The grounds raised by the revenue are as under. "1. The order of the learned CIT(A) is opposed to law and facts of the case. 2. "Whether on the facts and circumstancesof the case the CIT(A) ....

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.... CIT(A) in so far as it relates to the above grounds may be reversed andthat of the Assessing Officer may be restored. 5. The appellant craves leave to add, alter, amend and/or delete any of the grounds mentioned above." 3. At the outset, it was submitted by ld. AR of assessee that the issue involved in present appeal is covered in favour of the assessee by the Tribunal order in assessee's own ....

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.... revenue that the ld. CIT(A) was not justified in holding that disallowance u/s. 40(a)(ia) of the Act was not warranted in respect of credit card charges deducted by Banks since the provisions of section 194H of the Act is applicable as per the revenue. Hence, we find that the dispute in the present year and Assessment Year 2011-12 is identical and hence, this Tribunal order is relevant and the is....