2022 (9) TMI 1529

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..... y applied 2% of the same - HELD THAT:- The paragraph 7 of order categorically deals with the percentage of operating revenue on the identical facts in case of the assessee in different years and finally applied 2% of the operating revenue of manufacturing segment, which was worked out at Rs.2,20,88,379/- and therefore disallowance was made Rs.10,47,454/- against the assessee in respect of the ope .....

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..... h. The paragraph 7 thereof categorically deals with the percentage of operating revenue on the identical facts in case of the assessee in different years and finally applied 2% of the operating revenue of manufacturing segment, which was worked out at Rs.2,20,88,379/- and therefore disallowance was made Rs.10,47,454/- against the assessee in respect of the operating revenue of manufacturing segmen .....

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