2008 (1) TMI 572
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....e respondent. 2. The Revenue is before us challenging the order passed by the Income-tax Appellate Tribunal in I. T. A. No. 996/Bang/97 decided on April 9, 2006. The appeal raises the following substantial questions of law: "(1) Whether the assessee-employer is bound to collect and verify the date of journey, place of journey, destination of journey, proof of having performed the journey, mode ....
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....swered by the judgment of this court passed on August 21, 2003 in I. T. A. No. 143 of 2002 CIT v. Larsen and Toubro Limited in favour of the assessee and against the Revenue. Thus, we need not answer the said question as it already stands answered. We are now required to answer questions Nos. 2 and 3 only. 4. Question No. 2 deals with reimbursement of attire allowance given by the assessee to its....
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....been granted to the assessee. That can be done only when the matter is remanded. 7. Question No. 3 deals with reducing of the interest, which was levied for short deduction of tax. An explanation was offered by the assessee that under bona fide mistake, the same could not be deposited. This question also required reconsideration so as to find whether the explanation offered by the assessee was bo....