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TMI Blog2010 (9) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal. For the reasons stated in the application, delay in refiling the appeal is condoned. Accordingly, the application stands disposed of. ITA 1417/2010 The present appeal has been filed under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "Act") challenging the order dated 27-11-2009 passed by the Income-tax Appellate Tribunal (in short "Tribunal") in ITA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , could the expenses pertaining to earlier assessment year be allowed in current year by resorting to principle of consistency? (iv) Whether expenditure on account of composite advertisement of group companies should not be bifurcated between the two companies especially when bills are received in the name of the principal and, as such, 50 per cent of the expenses should not be disallowed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. (i), (ii), (iv), (v), (vi) and (viii) are essentially questions of fact, on which both the Commissioner of Income-tax (Appeals) [in short, "CIT(A)"] and the Tribunal have given concurrent findings of fact against the revenue. We are also of the view that both the CIT(A) and the Tribunal have given cogent reasons for arriving at their factual conclusions. Consequently, questions No. (i), (ii), ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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