TMI Blog2017 (2) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... ly directed AO to compute the disallowance at 5% of the fixed/semi variable expenditure incurred by the assessee - HELD THAT:- As counsel submitted that AO had made identical disallowance in A.Y. 2009-10 also, which was reduced to 5% of the fixed/semi variable expenses by the order passed by the learned CIT(A). Revenue took the matter to the Tribunal and the Tribunal [ 2014 (11) TMI 1274 - ITAT MU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue for A.Y. 2010-11 and cross appeals filed by the parties for A.Y. 2011-12 are directed against the orders passed by the learned CIT(A)-36, Mumbai. 2. At the time of hearing learned counsel appearing for the assessee submitted that the assessee is not interested in pursuing the appeal filed by the assessee for A.Y. 2011-12. Accordingly, the said appeal is dismissed as withdrawn. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had made identical disallowance in A.Y. 2009-10 also, which was reduced to 5% of the fixed/semi variable expenses by the order passed by the learned CIT(A). He submitted that the Revenue took the matter to the Tribunal and the Tribunal, vide its order dated 19.11.2014 passed in ITA No. 6137/Mum/2012 relating to A.Y. 2009-10, has confirmed the order passed by the learned CIT(A) and accordingly di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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