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TMI Blog2018 (2) TMI 2081X X X X Extracts X X X X X X X X Extracts X X X X ..... er Manoj Kumar Aggarwal (Accountant Member) 1. The captioned appeal by assessee for Assessment Year [AY] 2011-12 contest the order of Ld. Commissioner of Income-Tax (Appeals)-22 [CIT(A)], Mumbai, Appeal No.CIT(A)22/IT/156/2014-15 dated 03/03/2016. The assessment for impugned AY was framed by Ld. Deputy Commissioner of Income Tax-10(1), Mumbai [AO] u/s 143(3) of the Income Tax Act, 1961 on 31/03/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of product registration fees, patent registration & forging of license agreement etc. Aggrieved, the assessee contested the same with partial success before Ld. CIT(A) vide impugned order dated 03/03/2016. 3. The Ld. CIT(A) noted that the correct figures to be disallowed was Rs.47.73 Lacs and further, relying on the order of its predecessor for earlier AYs, provided partial relief to the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th following directions:- 6.2 Now the question relates to payment made to Dr. May Pharma Consult GMBH. In this regard, we observed that this disallowance has been upheld by Ld. CIT(A) on the ground that this was not made for the purpose of business. Ld. CIT(A) has also observed that there was no material on record to hold that what services were provided by the said party to the assessee. Agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving the assessee a reasonable opportunity of hearing. We direct accordingly. We find identical facts in the present case and therefore, respectfully following the binding judicial precedent, the matter is restored back to the file of Ld. AO for verification on similar lines. 6. Resultantly, the assessee's appeal stands allowed for statistical purposes. Order pronounced in the open court on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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