On appeal filed, the Tribunal held that,t he assessee added an amount of Rs 3 crores, to the block of asset consisting of office building, which it claimed to have been paid to ‘B’, pursuant to ‘B’ withdrawing from the Court proceedings (Writ petition filed) before the High Court, objecting to the construction and obtaining stay against the construction.  Assessee contended that without such payment of Rs. 3 crores, its construction could not have been raised, hence it is part of construction cost. The Tribunal for earlier years had held that no payment can be said to have been made by the assessee to ‘B’ as there was no mention in memorandum, qua the proof of payment, in the terms of compromise note.   For present appeal, it is held that High Court admitting the appeals filed by the assessee for earlier years, could not impact the Tribunal to take a different view in the present appeals, as the Assessee had not filed any order of the High Court having modified or reversed the decision of the Tribunal of earlier years (AY.2011-12, 2014-15)