2012 (1) TMI 257

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..... inst two separate orders dated 28-01-2009 and 31- 03-2009 passed by the learned CIT(A)-XVI, Ahmedabad for Assessment Years 2005-06 and 2006-07 respectively. 2 In both the appeals, Ground no.1 raised by the Revenue reads as under, which is common for both the years except the change in figure:- 1. The Ld. CIT(A) erred in law in deleting the addition made by the AO on account of Advertisemen .....

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