2016 (3) TMI 1374

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....  : Shri Salman Khan, D.R.  ORDER Sanjay Garg,  The present appeal has been preferred by the Revenue against the order dated 11.03.2015 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2010-11.     2. The Revenue has agitated the action of the Ld. CIT(A) in deleting the disallowance of Rs. 1,82....

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....nbsp; The Ld. A.R. has stated that the case is squarely covered in favour of the assessee by various decisions.  He, in this respect, has relied upon the decision of the co-ordinate bench of the Tribunal in the case of "Garware Wall Ropes Ltd. vs. ACIT" ITA No.5408/M/2012 decided vide order dated 15.01.14 wherein the Tribunal has held that where the assessee has not incurred any expenditure f....