2016 (1) TMI 1412

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..... There is a delay of 790 days in re-filing the appeal. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of....

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....ive are on the aspect of deletion of the addition made by the Assessing Officer ('AO') on account of technical knowhow and royalty expenses paid by the Assessee to Honda Motor Co. Ltd, Japan; payment made on account of entry tax; provision for warranty and sales services; software expenses and cost of air tickets and other travel expenses. It is not in dispute that for the earlier AYs in each of t....