2017 (12) TMI 1861

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....T) ORDER PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. The captioned appeals by assessee for Assessment Year [AY] 2003-04 to 2005-06 contest order of first appellate authority qua confirmation of certain additions. The assessee, in person, at the outset expressed willingness to withdraw ITA Nos. 2696/Mum/2013 & ITA No. 2697/Mum/2013 for AY 2005-06 & 2004-05 respectively on the premises that ....

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....other years in the case of associated concerns of the assessee where the estimation has been made @0.15% of the accommodation entries against which 50% expenses were allowable to the assessee. The Ld. DR could not controvert the same. 4. Heard rival contentions and perused relevant material on record. Upon perusal of Tribunal's order for various years as placed on record, we find that the Tribuna....