2023 (10) TMI 518

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....Aman Sahai, Mr Kumar Sambhav and Mr Adit Khorana, Advs. For the Respondent : Mr Zoheb Hossain, Sr. Standing Counsel with Mr Sanjeev Menon, Jr Standing Counsel. ORDER RAJIV SHAKDHER, J.: 1. This appeal concerns Assessment Year (AY) 1996-97. Via the instant appeal, the appellant/assessee seeks to assail the order dated 31.05.2007 passed by the Income Tax Appellate Tribunal [in short, "Tr....

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....y note that the only difference that obtains in the substantial questions of law framed in ITA No.1398/2006 and the instant appeal is that a second question of law concerning fees paid to the consultant i.e., Gherzi Eastern Ltd., does not arise in the instant appeal. 4.1. In the instant AY, i.e., AY 1996-97, the Assessing Officer (AO) via the assessment order dated 19.03.1999 had disallowed Rs.....