2013 (12) TMI 842

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.... (Per : Honourable Mr. Justice M. 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....

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....resaid decision of the special Bench has been confirmed 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 r....