2018 (2) TMI 2081

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....: M.C.Omi Ningshen, Ld. DR ORDER Per Manoj Kumar Aggarwal (Accountant Member) 1. The captioned appeal by assessee for Assessment Year [AY] 2011-12 contest the order of Ld. Commissioner of Income-Tax (Appeals)-22 [CIT(A)], Mumbai, Appeal No.CIT(A)22/IT/156/2014-15 dated 03/03/2016. The assessment for impugned AY was framed by Ld. Deputy Commissioner of Income Tax-10(1), Mumbai [AO] u/s 143....

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....nditure. This expenditure were primarily in the nature of product registration fees, patent registration & forging of license agreement etc. Aggrieved, the assessee contested the same with partial success before Ld. CIT(A) vide impugned order dated 03/03/2016. 3. The Ld. CIT(A) noted that the correct figures to be disallowed was Rs.47.73 Lacs and further, relying on the order of its predecessor....

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.... that the issue has been restored back by the Tribunal with following directions:- 6.2 Now the question relates to payment made to Dr. May Pharma Consult GMBH. In this regard, we observed that this disallowance has been upheld by Ld. CIT(A) on the ground that this was not made for the purpose of business. Ld. CIT(A) has also observed that there was no material on record to hold that what ....