2014 (2) TMI 1403

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..... ack to his file for fresh adjudication after making necessary inquiries/investigations about the veracity of this additional evidence. - cross appeals filed by assesses and revenue are allowed for statistical purpose. - ITA No. 2484/Ahd/2013 And ITA No. 2714/Ahd/2013 - - - Dated:- 28-2-2014 - Sri D.K Tyagi, Judicial Member And Shri Anil Chaturvedi, Accountant Member For the Revenue : Sri .....

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..... of ₹ 27,15,058/- in respect of Commission Expenses on invalid ground that no supporting document available for rendering of service of commission agent. and the only effective ground of revenue s appeal reads as under:- 1. The Ld. CIT(A) has erred in law and on facts in partly deleting the addition of ₹ 40,37,933/- on account of battery expenses out of the total expenses of & .....

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..... form IT FS education for subsequent year specifying compulsory replacement of the battery within 5 years (Page 17) 4. Detailed monthly Chart indicating batteries replaced during the October 2013 to February 2014 for UPS sold during A.Y. 2010/11 (Page 20) 5. Copies of communication substantiating services rendered for purchase of UPS by Shri Babul Desai Shri Yogesh Thakkar (Page 21 .....

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