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TMI Blog2017 (4) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee : Shri D. Anand, Advocate ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the appeals of the Revenue and assessee are directed against the very same order of the Commissioner of Income Tax (Appeals) -6, Chennai, dated 13.07.2016 and pertain to assessment year 2008-09. Therefore, we heard both the appeals together and disposing of the same by this common order. 2. Shri Shiva Srinivas, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding to the Ld. D.R., since the company was changed, the Assessing Officer by following his own order, disallowed the claim of the assessee. On appeal by the assessee, the CIT(Appeals) by following the order of this Tribunal in the assessee's own case for assessment year 2010-11, restricted the disallowance to 7.5% of total claim and he balance 92.5% was allowed. According to the Ld. D.R., th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this Tribunal for assessment years 2003-04 and 2004-05. After considering the claim of the assessee and contention of the Revenue, this Tribunal found that there was a possibility of excessive claim. Accordingly a similar order passed by the CIT(Appeals) was confirmed and disallowance was restricted to 7.5%. In fact, according to the Ld. counsel, this Tribunal came to a conclusion that the CIT(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of promoting Indian-made foreign liquor manufactured by assessee-company, they are supplying some gift articles to the customers at the retail vending shops. The assessee claimed the expenditure while computing the total income. In fact, the Assessing Officer disallowed the claim of the assessee on various reasons. The CIT(Appeals) for the assessment years 2010-11, 2003-04 and 2004-05, all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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