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TMI Blog2016 (1) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... me for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of over two years on this ground is wholly unacceptable. The Court is not persuaded to condone the extraordinary delay of 790 days in re-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. Amit Shrivastava, Advocate. ORDER 1. There is a delay of 790 days in re-filing the appeal. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Of the seven questions urged, two are of general nature and five are on the aspect of deletion of the addition made by the Assessing Officer ('AO') on account of technical knowhow and royalty expenses paid by the Assessee to Honda Motor Co. Ltd, Japan; payment made on account of entry tax; provision for warranty and sales services; software expenses and cost of air tickets and other travel expens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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