Held that the Tribunal while deciding the identical issue in the assessee’s own case in assessment year 2012-13, following the decision of the High Court in the assessee’s own case had deleted the addition. The Department had not pointed to any feature distinguishing the facts of the case for the year under consideration from those of earlier years nor placed any material on record to demonstrate that the order of the High Court in the assessee’s own case for the assessment years 2006-07 to 2010-11 had been set aside or stayed or overruled by a higher judicial forum.  Order of CIT (A) is affirmed. (AY.2013-14)