9911796707
TMI Blog1980 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... 75 for which the relevant previous years ended on 31st March, 1973 and 31st March, 1974 receptively. 2. We need not repeat the facts pertaining to the issue involved as the matter has already been before the Tribunal for asst. yr. 1973-74 in ITA No. 3807 (Bom) 1974-75 in which the Tribunal vide its order dt. 17th Oct., 1976 set aside the order of the AAC and restored back the same to the file o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been that hiring of the studio is an incidental part and mainly relies on the order of the CIT (A) 4. After taking into consideration the rival submissions and perusing the fats on record, we are unable to interfere with the finding of the CIT (A) There is no dispute about the fact that after the matter was restored back to the file of the ITO regarding the issue whether there the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reement with the conclusion arrived at by the CIT (A) and are of the view that after the facts placed by the Inspector in course of spot enquiries which are detailed in para 4 of the CIT (A)'s order are looked into there could not be a conclusion otherwise than at what the CIT (A) arrived at. For the reasons stated by the CIT (A) in his order on this issue we confirm his finding for both the years ..... X X X X Extracts X X X X X X X X Extracts X X X X
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