TaxTMI 
TaxTMI 
2016 (3) TMI 1351
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....RDER PER D. KARUNAKARA RAO, AM: There are two appeals under consideration and they are cross appeals for the assessment year 2009-2010. Both these appeals are raised against the order of the CIT (A)-4, Mumbai dated 28.8.2012. Since, the issues raised in these appeals are interconnected, therefore, for the sake of convenience, they are clubbed, heard together and disposed of in this consolidate....
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....ed to disallow the expenditure, which is debited to the P & L Account. Further, he fairly mentioned that this issue may be remanded to the file of the AO for considering the ratio laid down in the said assessee's own case (supra) for the AY 2008-2009 and other judgments, if any, on the subject. 3. After hearing both the parties, we find the said para 5 of the Tribunal's order in assessee's own c....
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....ing the orders of authorities below and allow the grounds of appeal taken by assessee. Hence, the grounds of appeal taken by assessee are allowed." 4. On perusal of the above decision of the Tribunal, we agree with the Ld Counsel's argument and remand the matter to the file of the AO. We direct the AO to apply the said ratio to the facts of the present case and other decisions, if any, in force ....