2015 (10) TMI 2512

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..... Authority in the case in hand and as no distinguishing decision has been brought to our notice, respectfully following the same we set aside the order of the Ld. CIT(A) and direct the AO to delete the impugned addition. - Decided in favour of assessee. - I.T.A. No.5996/Mum/2011 - - - Dated:- 15-10-2015 - SHRI N.K. BILLAIYA AND SHRI AMARJIT SINGH JJ Shri F.V. Irani for the Appellant. .....

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..... l in favour of the assessee and against the Revenue. The Ld. Counsel prayed that on identical set of facts similar view should be taken. 4. Per contra, the Ld. Departmental Representative strongly supported the findings of the AO. 5. We have given a thoughtful consideration to the submissions made by the respective representatives and have carefully perused the orders of the authorities belo .....

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