2012 (5) TMI 26

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....1. The revenue has filed the instant appeal under Section 260A of the Income-tax Act, 1961 (for brevity, 'the Act') against the order dated 31.3.2010, passed by the Chandigarh Bench 'B' of the Income Tax Appellate Tribunal (for brevity, 'the Tribunal'). The following questions of law have been sought to be raised:- "1. Whether on the facts and in law, the ITAT was legally justified in deleting th....

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....the Division Bench of this Court in the case of Commissioner of Income Tax-II v. M/s Hero Cycles Ltd. (ITA No. 331 of 2009, decided on 4.4.2009) by observing as under:- "4. ......Whether, in a given situation, any expenditure was incurred which was to be disallowed, is a question of fact. The contention of the revenue that directly or indirectly some expenditure is always incurred which must be d....