1980 (11) TMI 70

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....ssessment years involved are 1973-74 and 1974-75 for which the relevant previous years ended on 31st March, 1973 and 31st March, 1974 receptively. 2. We need not repeat the facts pertaining to the issue involved as the matter has already been before the Tribunal for asst. yr. 1973-74 in ITA No. 3807 (Bom) 1974-75 in which the Tribunal vide its order dt. 17th Oct., 1976 set aside the order of the....

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....of the order of the CIT (A) and his submission has been that hiring of the studio is an incidental part and mainly relies on the order of the CIT (A) 4. After taking into consideration the rival submissions and perusing the fats on record, we are unable to interfere with the finding of the CIT (A) There is no dispute about the fact that after the matter was restored back to the file of the ITO r....