2008 (8) TMI 347

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....of the assessee was admitted on September 12, 2006, by framing the following substantial question of law, and was ordered, to be connected with IT Appeal No. 58 of 2003. "Whether the learned Income-tax Appellate Tribunal could on the basis of material before it sustain disallowance of Rs. 2,44,000 claimed to have been paid by erection and installation charges to M/s. Laxmi Stones Pvt. Ltd.?" ....

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....rities below, was set aside. 3. Since, it has been found by the learned Tribunal, that the only basis for making other addition, by the Assessing Officer, is the disallowance of the commission, to the same party, which has been upheld up to the Tribunal, in our view, when the disallowance has been set aside by this court, by the aforesaid judgment dated December 13, 2007, for the same reasons, ....