TMI Blog2018 (9) TMI 2008X X X X Extracts X X X X X X X X Extracts X X X X ..... reciate that the assessee, when accorded an opportunity to do so, failed in providing sufficient details about the margins it earned on providing accommodation entries - HELD THAT:- We find that a view has already been taken by the Tribunal for AY 2009-10 2011-12 wherein the stand of Ld. CIT(A) has been upheld. The impugned order is common order for all the three AYs. Therefore, following the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regate value of the accommodation entries provided by failing to appreciate that the assessee, when accorded an opportunity to do so, failed in providing sufficient details about the margins it earned on providing accommodation entries. The appellant prays that the order of the CIT(A), on the above grounds be set aside and that of the Assessing Officer be restored. The assessment for impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, the details of which has been extracted at para-11 of the quantum assessment order. The same resulted into impugned additions of ₹ 157.88 Lacs in the hands of the assessee. 3. Aggrieved, the assessee contested the same with partial success before Ld. CIT(A) vide common order dated 31/03/2016 wherein the estimated rate of 4% was reduced to 0.15%. Aggrieved, the revenue is in further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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