https://www.taxtmi.com/caselaws?id=175620 The Tribunal's view was based on earlier decisions of the same High Court and the Delhi High Court on the identical issue. The High Court found that those authorities covered the point in dispute and that no new or debatable legal question arose for consideration. As the appeal disclosed no substantial question of law, there was no basis to interfere with the Tribunal's conclusion, and the appeal was dismissed. Connected miscellaneous petitions were closed. en-us Fri, 06 Dec 2013 00:00:00 +0530 Wed, 07 Sep 2016 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175620 The Tribunal's view was based on earlier decisions of the same High Court and the Delhi High Court on the identical issue. The High Court found that those authorities covered the point in dispute and that no new or debatable legal question arose for consideration. As the appeal disclosed no substantial question of law, there was no basis to interfere with the Tribunal's conclusion, and the appeal was dismissed. Connected miscellaneous petitions were closed. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175620