2015 (3) TMI 1395

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....r of CIT(A) 3, Mumbai, dated 26.02.2012, wherein, the following grounds of appeal have been raised: "On the facts and in the circumstances of the case and in law, the Hon'ble CIT(A) erred in confirming the action of the Assessing Officer in not allowing the claim of the appellant for the payment made by the firm to the spouse of the deceased partner as per the partnership deed and thus disallowi....

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....proceedings before us, the AR fairly conceded that the issue was a subject matter of appeal in the preceding year as well and the ITAT had sustained the disallowance as made by the revenue authorities in ITA No. 6068/Mum/2010, in the case of the assessee. 5. The DR relied on the orders of the revenue authorities. 6. After hearing the submissions, we do not find any reason to interfere with ....