Held that for earlier year the Tribunal restored the issue to the Assessing Officer for examination afresh. In the remand proceedings, the Assessing Officer made the disallowance of 15 per cent. of the expenditure and this had been accepted by the assessee. Since, the nature of the expenditure was similar to the preceding year, the Assessing Officer was to restrict the disallowance to 15 per cent. of the expenditure.  (AY.2013-14)