2014 (2) TMI 1403

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....sessee : Sri S.N. Soparkar, A.R. ORDER PER : D.K. TYAGI, JUDICIAL MEMBER These are cross appeals against the order of Ld. CIT(A)-XI, Ahmedabad dated 30-09-2013. 2. At the time of hearing only following two grounds were pressed by the assessee "1. The Ld. CIT(A) erred in confirming the disallowance of Rs. 1,03,61,067/- being provision for battery replacement out of total provision made Rs. 1,....

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....essee's appeal and revenue's appeal relate to disallowance of Rs. 1,43,99,000/- made by AO on account of battery replacement expenses. Ld. CIT(A) has confirmed the disallowance of Rs. 1,03,61,067/- thereby giving a relief of Rs. 40,37,933/- to the assessee. 4. Assessee wants to place the following additional evidence on record in respect of both the grounds taken by the assessee. "1. Literature....