2017 (4) TMI 526

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..... fficer, relying upon and considering its earlier order in the case of very assessee, but for earlier assessment year. It is reported that against the decision of learned Tribunal on the very issue and in the case of very assessee, but with respect to earlier assessment year, an appeal was preferred by the Revenue before this Court and the Division Bench had not admitted the appeal qua the afore .....

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..... with the following proposed questions of law : Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of Royalty expenses of ₹ 1,12,12,352/- under Section 35AB of the Act made by the Assessing Officer ? Heard Shri M.R Bhatt, learned senior advocate appearing on behalf of the appellant-Revenue. From the impugned judgment and order passed by the le .....

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