2014 (3) TMI 27

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.... As common question of law and facts arise in this group of appeals and as such arising out of the impugned judgment and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to the as the "ITAT") and with respect to same assessee but with respect to different assessment year, all these appeals are disposed of by this common judgment and order. 2. All these Tax Appeal....

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....the case of Topman Exports v. ITO (OSD) [2010] 124 ITD 1. It is reported that the aforesaid decision of the Special Bench has been confirmed by the Hon'ble Supreme Court in the case of Topman Exports v. CIT [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 Spe....