7. We have heard rival submissions and perused the
material on record. Ground No.4 raised above has been
decided by the Tribunal in assessee's own case for
assessment years 2012-2013 and 2013-2014 (supra). The
Tribunal in the above case, by following the judgment of the
Hon'ble Supreme Court in the case of ACG Associates
Capsules Pvt. Ltd. v. CIT reported in (2012) 343 ITR 89 (SC)
had directed the A.O. to adopt the netting method. The
relevant finding of the Tribunal reads as follows:-