2011 (2) TMI 1572

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....y: Shri G.V.N. Hari, CA ORDER Shri S.K. Yadav, This appeal is preferred by the revenue against the order of the CIT(A) on following grounds: 1. The Ld. CIT(A) erred both on facts and in law in allowing the assessee's claim for expenditure on Plastic Canes and Crates as Revenue in nature. 2. In the facts and circumstances of the case, when the assessee in the earlier years treated the e....

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..... Any other grounds that may be urged at the time of hearing. 2. Though various grounds are raised but they all relate to the nature of expenditure incurred by the assessees on plastic canes and crates. 3. During the course of hearing of the appeal, our attention was invited to the order of the Tribunal in the assessee's own case pertaining to the assessment years 2001-02 and 2002-03 in which ....