TMI Blog2014 (7) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and contentions afresh and to decide accordingly. As no distinguishing facts have been brought before us, respectfully following the findings of the Co-ordinate Bench in [ 2013 (7) TMI 1130 - ITAT MUMBAI] we set aside the issue to the file of the AO. The AO is directed to decide the issue afresh in the light of the findings given as per the directions of the Tribunal for A.Y. 2006-07. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r income amounting to ₹ 10,12,937/- as income from other sources. 4. Disallowance of deduction u/s. 35(1)(iv) of ₹ 15,31,784/- 3. At the very outset, the Ld. Counsel for the assessee stated that the issues involved in the present appeal are squarely covered by the decision of the Tribunal in assessee s own case for assessment year 2006-07. 4. The Ld. Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-linked consequent to the treatment given to the receipt of manufacturing services income as income from other sources and not a business income. We find that in Tribunal in A.Y. 2006-07 at para-7 has set aside the issue to the file of the AO for examination of the facts and contentions afresh and to decide accordingly. As no distinguishing facts have been brought before us, respectfully follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
