2013 (12) TMI 842

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....R. Shah) Present Tax Appeal has been preferred by the assessee against the impugned judgment and order dated 26.11.2010 passed in ITA No.4042/AHD/2008 passed by the learned Income Appellate Tribunal (hereinafter referred to as the "ITAT") for AY 200203. At the time of admission, the Division Bench has framed the following substantial question of law. 1.Whether in the facts and circumstances of ....

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....onfirmed by the Hon'ble Supreme Court in the case of Topman Exports vs. Commissioner of Income Tax reported in (2012) 342 ITR 49(SC). It is submitted that the decision of the Bombay High Court taking the contrary view has been set aside by the Hon'ble Supreme Court and the view taken by the Special Bench in the case of Taxman Export (supra) has been restored. In view of the above, it is requested ....